Registro de compra de propiedades planta y equipo aplicando normativa internacional (NIC) 16. Caso camaronera la Esperanza Cia. Ltda.

Abstract

The main objective of this research is the correct recording of non-current assets held by companies under international accounting standards (NICs) 16. To this end, we have developed an example of an importation of a property, plant and equipment, applying the regulations registered loading a transitory order account to which we have put the name of imports in transit all the costs of the asset plus all those expenses incurred in the purchase of a pumping equipment, in addition a value is included for dismantling or the withdrawal of This equipment, in the end, is credited to close it and leave it in zero for being a transitory account against the group account Properties Plant and Equipment, also an auxiliary account is created Pump Equipment Caterpillar Brand. To support this work has been based on theoretical bases of other research that have been carried out related to this subject with what is verified its scientific rigor that requires the work of Complexive examination.