Cálculo del valor neto realizable (vnr) de un activo aplicando NIC 16. caso empresa Mas Caro S.A.

Abstract

In the present work, the application of the International Accounting Standard (IAS) 16 is analyzed, a regulation that is exclusive for the accounting treatment and registration of an element of Property, Plant and Equipment (PPyE), in the same way it covers the calculation of the value net realizable value of the sale of a piece of land, which will be deducted from the estimated value of the sale less the expenses for intermediation generated by the sale. For the resolution of the practical case raised, this standard will be the basis for making the proper accounting record of non-current assets, the recognition of the land as PPyE will be recorded, its valuation will be determined by the revaluation method in order to know the value that the non-current asset has in the market, in the end it was possible to deduce that there is a profit from the sale of the land, the results found will be reflected in the statement of financial position at the end of the accounting year.