Análisis contable de los elementos de propiedad planta y equipo de la empresa Oldmachenes S.A en el año 2019

Abstract

OLDMACHENE S.A is a company located in Santa Rosa County, created in 2012, being its main economic activity aquaculture, is under the control of MAGAP. This investigation, has as purpose the accounting analysis of PP&E of the year 2019, where the accounting control and correct fair value of the same ones will be evaluated, being necessary for the improvement in the area, for the obtaining of real and reliable values for the company. Being fundamental to identify the economic and financial reality, International Accounting Standards will be applied, mainly based on NIC 16, NIC 36 and other research sources that are necessary to obtain optimal results. Due to the fact that the company in its accounting processes is not established an adequate policy of application of fair value calculation. The study will be carried out in an analytical and investigative manner, in order to obtain clear, precise information and a correct application of the regulations in force, thus having viability to be applicable according to the need of a shrimp company, which does not have reasonable figures in its assets, this being influential in the issuance of statements, pretending that the entity has updated, real and reliable information according to its accounting records.