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Tratamiento Contable de la Propiedad, Planta y Equipo de la empresa “LEON DE JUDA SEGURIDAD PRIVADA LEOJUS CIA LTDA”
| dc.contributor.advisor | Espinoza Toalombo, Wilmer | |
| dc.contributor.author | Cabezas Vargas, Joshua Alberto | |
| dc.date.accessioned | 2020-05-04T21:57:02Z | |
| dc.date.available | 2020-05-04T21:57:02Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/7741 | |
| dc.description | The purpose of this case study is to show the accounting treatment of the property, plant and equipment of the company "LEON DE JUDA SEGURIDAD PRIVADA LEOJUS CIA LTDA, the company is regulated by the Superintendency of Companies, the Internal Revenue Service, Ministry of the Interior, Ministry of Labor. It is understood that a PPE is an asset that the company owns that were acquired by the company through a purchase or the construction of the same, in the case of the building, the correct initial and subsequent measurement of these assets will reasonableness in the financial statements of the company. During the investigation, an interview was carried out with the accounting staff to obtain information on the management of the company's PPE. The essential results obtained from the research is that the institution did not correctly apply the accounting regulations when recognizing the value of the land, due to ignorance of the application Section 17 Properties, Plant and Equipment of the IFRS for SMEs, also in some PPE depreciation was not applied correctly therefore there is no exact valuation of the assets. | es_ES |
| dc.description | The purpose of this case study is to show the accounting treatment of the property, plant and equipment of the company "LEON DE JUDA SEGURIDAD PRIVADA LEOJUS CIA LTDA, the company is regulated by the Superintendency of Companies, the Internal Revenue Service, Ministry of the Interior, Ministry of Labor. It is understood that a PPE is an asset that the company owns that were acquired by the company through a purchase or the construction of the same, in the case of the building, the correct initial and subsequent measurement of these assets will reasonableness in the financial statements of the company. During the investigation, an interview was carried out with the accounting staff to obtain information on the management of the company's PPE. The essential results obtained from the research is that the institution did not correctly apply the accounting regulations when recognizing the value of the land, due to ignorance of the application Section 17 Properties, Plant and Equipment of the IFRS for SMEs, also in some PPE depreciation was not applied correctly therefore there is no exact valuation of the assets. | es_ES |
| dc.description.abstract | El presente estudio de caso es con el objetivo de mostrar el tratamiento contable de la propiedad planta y equipo de la empresa “LEON DE JUDA SEGURIDAD PRIVADA LEOJUS CIA LTDA, la empresa se encuentra regulada por la Superintendencia de Compañías, el Servicio de Rentas Internas, Ministerio del Interior, Ministerio del Trabajo. Se entiende que una P.P.E es un activo que posee la empresa que fueron adquiridos por la empresa a través de una compra o la construcción del mismo con es el caso del edificio, la medición correcta tanto inicial como posterior de estos bienes, va a permitir una razonabilidad en los estados financieros de la empresa. Durante la investigación se realizó entrevista al personal de contabilidad para obtener información del manejo de las P.PE de la empresa. Los resultados esenciales que se obtuvo de la investigación es que la institución no aplico correctamente la normativa contable al momento de reconocer el valor del terreno, por desconocimiento de la aplicación Sección 17 Propiedades, Planta y Equipo de la NIIF para las PYMES, además en algunas P.P.E no se aplicó correctamente la depreciación por ende no hay una valoración exacta de los bienes. | es_ES |
| dc.format.extent | 32 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo, UTB - FAFI 2020 | 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 | Contabilidad | es_ES |
| dc.subject | Empresa | es_ES |
| dc.subject | Bienes | es_ES |
| dc.subject | Deterioro | es_ES |
| dc.subject | Valoración | es_ES |
| dc.title | Tratamiento Contable de la Propiedad, Planta y Equipo de la empresa “LEON DE JUDA SEGURIDAD PRIVADA LEOJUS CIA LTDA” | es_ES |
| dc.type | bachelorThesis | es_ES |
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