Razonabilidad del componente de propiedades, planta y equipo en las pymes.

Abstract

In this research work, tools were proposed to make sense of the property, plant and equipment account, where the main objective is to prepare the adjustment sheet, through the reclassification and adjustments of monetary errors, for the reasonable presentation of Properties, Plant and Equipment, the methodology applied for the reasonableness of the account was based on reviews of bibliographical research that start from similar cases, in the same way the descriptive method was used since it influences the detail of the corrections of the case raised; concluding that this account is of vital importance for the correct performance of organizations, in addition that all companies have the obligation to present their reports in a reasonable manner.