Depreciación de propiedad, planta y equipo según las NIIF.

Abstract

The objective of this research work is to calculate the annual depreciation of a computer equipment with a useful life of 4 years, according to the International Financial Reporting Standards (IFRS) 16 Leases, where it stipulates the depreciation methods of Property, Plant and Equipment in IAS 16, this standard has the accounting treatment of these fixed assets. Through these methods of depreciation through the application of the same we will know clearly and accurately the depreciation of the asset that has suffered during the life cycle in the operations performed in the company and the depreciation value. It is mandatory that all companies keep in their accounting records the adoption of IFRS because it is a very effective source of carrying their financial statements and really know what is happening in the company and its environment in terms of property, plant and team. For the investigation of this work has been taken as a guide scientific articles on the subject, which is considered the best source of reliable research for the interpretation of the exercise.