Aplicación de la NIIF 36 deterioro de un activo caso empresa Universitaria S.A.

Abstract

In order to arrive at the solution of this case study, the methodology of analysis, revision, investigation of a conglomerate of articles, norms, codification, regulations, catalog of accounts, formulas and accounting records that interact in context with the proposed topic was applied. obtaining as a result a wide academic knowledge of the unknown that proposes the practical exercise, as well as determining the Norms that adjust to the topic motive of this subject. This study led to an arduous navigation in the web portals of recognized magazines that publish articles, with content indexed to the established theme, in this case the applicability of the International Accounting Standards (NIC), International Financial Reporting Standards (IFRS), making a brief comparison between the adaptation of the International Standard, with the Internal Rules of each country of South America and the Mediterranean, obtaining as a result that all Accounting and Financial Information maintains a general scheme, but with States of Results adjusted to the activity of the company.