Aplicación de las normas internacionales de contabilidad-16 en la construcción de un activo autoconstruido en la empresa Mi Futuro S.A.

Abstract

Currently, property, plant and equipment assets are of great importance in the performance of the production and provision of goods or services of the institution, and for their accounting treatment, the International Accounting Standard (IAS) 16, the which determines it´s carrying amount and the changes that have occurred due to the impairment of the non-financial asset. The objective of this investigation is to correctly record the accounting entries from the transactions carried out for the services used in the foundation of the building in the facilities of the company "Mi futuro S.A." in such a way that reliable and reasonable financial information can be provided to users. The methodology that was carried out in the present work is descriptive-problematic, where the most relevant terms in relation to IAS 16 were conceptualized in a timely manner, and for a greater depth in the subject, the accounting record was made to arrive at know the depreciation value of the non-current asset and, based on it, the company proceeds to make the relevant decisions.