Aplicación del método de depreciación del activo tangible bajo niif empleado en la camaronera Servio S.A. periodo 2020.

Abstract

The objective of this work is to apply the accelerated depreciation method used in shrimp companies, making a comparison with respect to the legal provisions and IFRS 16 to determine the real value of the fixed asset in the period, which stipulates the accounting treatment of the depreciable asset where it allows obtaining reasonable values ​​for good decision making. By comparing these two types of depreciation, the difference between the amount and years of use that the tangible asset will have throughout its useful life will be appreciated.The type of methodology that was applied grouping of the characteristics and results that is intended to be obtained by applying the depreciation methods through. In addition, the application of new depreciation criteria allows administrators to know the degree of deterioration or wear and tear suffered by the asset, comparing it with the percentage granted by the internal tax law. Finally, the observed results show the difference between the percentage granted by the Organic Law of Internal Tax Regime and the IFRS, which is why each entity must analyze and take its own criteria to determine the appropriate depreciation for each organization taking into account the company name. All of this helps us to understand the needs of each asset, as well as the productive intensity of each of them, demonstrating the degree of operability.