Activos y pasivo enajenables y disponibles para la venta en la empresa mobiliaria Exitosa S.A.

Abstract

In the business sector it is necessary for each organization to have Plant and Equipment Property which are essential for them to operate, this group is part of Current Assets, also accounts with current liabilities both may be available for sale after a certain period. For this, it is necessary to analyze about the recognition and measurement of fair value from the conceptual analysis of the International Accounting Standards, that for the accounting record of this type of assets, the International Accounting Standard IAS 16 has been implemented. This standard is applicable to non-current assets and liabilities within a company with changes in equity in terms of valuation, donation, amortization, useful life, exchange, or purchase of Property, Plant and Equipment, having difficulty calculating the fair value of the asset or liability. For this reason, the objective of this work is to analyze the accounting treatment of disposable assets and liabilities available for sale through a conceptual journey through the International Financial Reporting Standards. The implemented methodology is descriptive since accounting books and scientific articles are used to develop each of the topics. The purpose of the work is to develop a practical case for a better understanding of the theory and that the results are of great help to students, professionals in the accounting area.