Costo de propiedad planta y equipo autoconstruida por la empresa universitaria s.a. aplicando NIC 16. Método costo histórico.

Abstract

The purpose of this research is to determine the production cost of self-built furniture for administrative use of the company Universitaria S.A., that by the valuation method: Historical Cost, which is prescribed in the International Accounting Standard, IAS 16. For the development From this research, various scientific articles inherent in the subject were analyzed in an analytical manner, which allowed clarification of the correct cost determination. The result of this investigation leads us to explain in a practical way that to obtain the historical cost of a self-constructed asset, it is necessary to use a transitional account for the period of its manufacture, where all production costs will be charged until the conclusion of the work. Said transient account of a debtor nature, at the end of the preparation of the furniture will be settled against the Property, Plant and Equipment account, which will reflect the fair investment value of the new assets.