Análisis del valor neto realizable y su impacto en los resultados en la empresa Universitaria S.A.

Abstract

The International Accounting Standard IAS 2, defines the Net Realizable Value (VNR) as the net amount that an entity expects to obtain from the sale of its inventories. Measuring inventories at the balance sheet date between cost and net realizable value will allow us to report an inventory that is not overvalued, for this there are many ways to calculate the VNR and this will depend on the type of inventory that the entity has. The objective of this research is to analyze the correct calculation of the Net Realizable Value and the correct recording of this in the income statement of a company based on economic facts. The methods used for this study will be the descriptive and quantitative method, with them we will develop an exercise in which the recording of deferred tax assets and the net realizable value will be demonstrated, as a result of this approach, their presentation in the Financial Statements. The International Accounting Standard IAS 2 provides the guidelines to carry out an in-depth analysis of inventories, through the correct allocation of costs that can be incorporated into them from the moment of acquisition until they have the appropriate conditions and put them at the points of sale. This investigation will serve as a tool so that administrators and / or managers can have their inventories correctly and locate the estimated sale price of an inventory.