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Razonabilidad de la cuenta propiedad planta y equipo, del Gobierno Autónomo Descentralizado de la parroquia "La Unión" período 2021.
| dc.contributor.advisor | Muñoz Chávez, Gladys Gabriela | |
| dc.contributor.author | Dulcey Ramos, Janina Anthonela | |
| dc.date.accessioned | 2022-10-20T03:43:12Z | |
| dc.date.available | 2022-10-20T03:43:12Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12947 | |
| dc.description | Theo decentralized autonomous parish government of La Unión is an entity that belongs to the public sector and is located in the parish of La Unión, which belongs to the Babahoyo canton, and must ensure the well-being of all the citizens that make up the parish and its different communities and sectors. neighboring to it. For its operation, it is necessary to have certain movable and immovable property that allows the work for which the creation of this institution was intended to be carried out, which is the administration of the resources assigned by the central government for the benefit of the parish and its inhabitants, part of resources, these include assets that can be personal property (computers, desks) or real estate (land, buildings) but which in turn must be correctly registered, classified and valued according to the regulations stipulated by law, with the objective of provide a correct functioning in the administrative and operational activities that the parish GAD has to execute; in addition to the goods that serve for the benefit of the community. The parish GAD must present its financial statements with all the accounts and subaccounts that they manage in an accounting cycle and within the financial statements is the property, plant and equipment account, which must present the values of the assets that it owns less the due depreciations and increases that they suffered in the event that an additional good has been acquired during the exercise of the fiscal period this information must be presented under the international accounting standards and norms and the norms stipulated by the central government, all this with for the purpose of fairly presenting such account. | es_ES |
| dc.description | Theo decentralized autonomous parish government of La Unión is an entity that belongs to the public sector and is located in the parish of La Unión, which belongs to the Babahoyo canton, and must ensure the well-being of all the citizens that make up the parish and its different communities and sectors. neighboring to it. For its operation, it is necessary to have certain movable and immovable property that allows the work for which the creation of this institution was intended to be carried out, which is the administration of the resources assigned by the central government for the benefit of the parish and its inhabitants, part of resources, these include assets that can be personal property (computers, desks) or real estate (land, buildings) but which in turn must be correctly registered, classified and valued according to the regulations stipulated by law, with the objective of provide a correct functioning in the administrative and operational activities that the parish GAD has to execute; in addition to the goods that serve for the benefit of the community. The parish GAD must present its financial statements with all the accounts and subaccounts that they manage in an accounting cycle and within the financial statements is the property, plant and equipment account, which must present the values of the assets that it owns less the due depreciations and increases that they suffered in the event that an additional good has been acquired during the exercise of the fiscal period this information must be presented under the international accounting standards and norms and the norms stipulated by the central government, all this with for the purpose of fairly presenting such account. | es_ES |
| dc.description.abstract | El gobierno Autónomo descentralizado parroquial de La Unión es de una entidad que pertenece al sector público y está ubicada en la parroquia la Unión que pertenece al cantón Babahoyo está debe velar por el bienestar de toda la ciudadanía que conforma la parroquia y sus distintas comunidades y sectores aledaños a la misma. Para su funcionamiento es necesario contar con ciertos bienes muebles e inmuebles que permiten realizar el trabajo para la cual fue destinada la creación de esta institución que es la administración de los recursos asignados por el gobierno central para el beneficio de la parroquia y sus habitantes, parte de estos recursos los comprende los bienes que pueden ser bienes muebles(computadoras, escritorios) o inmuebles(terreno, edificios) pero que a su vez deben de estar registrados correctamente, clasificados y valorizados acorde a las normas que estipula la ley, con el objetivo de brindar un correcto funcionamiento en las actividades administrativas y operativas que tiene que ejecutar el GAD parroquial; además de los bienes que sirven para el beneficio de la comunidad. El GAD parroquial debe de presentar sus estados financieros con todas las cuentas y subcuentas que manejan en un ciclo contable y dentro de los estados financieros se encuentra la cuenta de propiedad planta y equipo la misma que debe de presentar los valores de los bienes que posee menos las debidas depreciaciones e incrementos que sufrieron en el caso de que se haya adquirido algún bien adicional durante el ejercicio del período fiscal esta información debe de estar presentada bajo los estándares y normas internacionales de contabilidad y las normas que estipule el Gobierno central, todo esto con el objetivo de presentar razonablemente dicha cuenta. | es_ES |
| dc.format.extent | 33 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Revalorización | es_ES |
| dc.subject | Depreciación | es_ES |
| dc.subject | Normas Contables | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Cumplimiento | es_ES |
| dc.title | Razonabilidad de la cuenta propiedad planta y equipo, del Gobierno Autónomo Descentralizado de la parroquia "La Unión" período 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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