Medición del deterioro de propiedad planta y equipo en la empresa más Caro S.A. aplicando NIC 36.

Abstract

The companies have non-current assets for the development of their productive and commercial activities, the same ones that are subject to deterioration due to their frequent use, for which it is necessary to establish the value in use, fair value of the asset belonging to the property, plant and equipment, especially when it is intended to put the asset up for sale, for which it is necessary to carry out the corresponding accounting procedure and which is found in IAS 36, as well as in section 27 of the IFRS for SMEs. The objective of the work is to describe the measurement of the deterioration of Property, Plant and Equipment in the Company Mas Caro S.A. applying IAS 36 with which the use value of the vehicle can be known. Descriptive research was applied through the documentary record of books, scientific articles and accounting standards, to carry out the process with which the use value of the asset can be established. A practical exercise was developed on a vehicle that is to be sold, for which it is sought to determine the value in use, for the adequate and timely registration in the accounting books.