Ajuste y reclasificación al elemento propiedades, planta y equipo durante el periodo 2018.

Abstract

The present work has as a study the adjustment and reclassification of the property, plant and equipment element for the resolution of the practical reagent, in order to make known the criteria that must be taken into account when acquiring assets and making the respective registration in the accounting books of the entity, and thus avoid possible errors at the time of making the corresponding accounting entry, so that the information presented by the company is reasonable and shows the latent reality that it has regarding its balances. Within the practical reactive we find the introduction, the same one that indicates the reason for our research through the objective; the development of the work through the theoretical framework and the methodology established for the resolution of the present case, which is a descriptive research, with a quantitative approach, in which it is inquired about the property, plant and equipment element, its proper accounting, as well as the relevant adjustments and reclassifications; having as fundamental base the documentary bibliographical revision, through scientific articles of indexed magazines; the answer to the case presenting and finally the conclusions.