Activo auto-construido por la empresa MACHALA S.A. aplicando normas internacionales de contabilidad NIC 16.

Abstract

The companies to operate have Plant and Equipment Property that help in the production and manufacturing of goods and services, these assets are part of the Plant and Equipment Property. The international standard that has been created for this type of asset is IAS 16, which is part of the International Accounting Standards. The purpose of this work is the correct registration of the accounting entries of the non-current assets of the entities and of the services that were used for the construction of the building owned by the company Universitaria SA, and also the registration of the wear of this asset, With the correct accounting treatment, financial statements may be provided with reasonable and truthful information. The methodology used in this work is the descriptive and problematic method, where the registration in the daily book of the construction of a new building for the company Universitaria SA is raised, in which construction costs incurred as indirect costs, the results obtained know the current value in the general newspaper and the depreciation value of the good throughout its useful life, obtaining the results the company can make a good decision making.