Evaluación de la aplicación de la NIC 16 en la empresa Colombatti S.A, de la ciudad de Babahoyo, periodo 2022.
| dc.contributor.advisor | Cabrera Coello, Bolívar Miguel | |
| dc.contributor.author | Castro Hernández, John Jairo | |
| dc.date.accessioned | 2023-11-08T14:29:45Z | |
| dc.date.available | 2023-11-08T14:29:45Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15103 | |
| dc.description | This case study deals with the Evaluation of the application of IAS 16 in the company Colombatti S.A, in the city of Babahoyo, period 2022. The main objective of the research is to evaluate compliance with IAS 16, since the Standards International Accounting Standards (IAS) are globally known guidelines that must always be present in the financial statements of any company, in order to reflect the situation of the companies' financial operations. IAS 16 ensures that PPE assets are appropriately valued in the financial statements, which will better reflect their true value and contribute to the accuracy of financial reporting. The study has a non-experimental design and the approach is mixed. The types of research are: documentary and field. The techniques applied were two: observation and interview, the first was carried out directly to the financial statements and enabling accounting information, while the second was carried out through a guide of five semi-structured questions. The results allowed us to conclude that: The company Colombatti S.A does not effectively comply with the provisions of IAS 16 with respect to the registration of property, plant and equipment accounts because the staff does not have the knowledge regarding the accounting standards for an appropriate treatment of financial information, this is one of the reasons why the organization faces various inconveniences in relation to the accounting treatment of fixed assets. | es_ES |
| dc.description | This case study deals with the Evaluation of the application of IAS 16 in the company Colombatti S.A, in the city of Babahoyo, period 2022. The main objective of the research is to evaluate compliance with IAS 16, since the Standards International Accounting Standards (IAS) are globally known guidelines that must always be present in the financial statements of any company, in order to reflect the situation of the companies' financial operations. IAS 16 ensures that PPE assets are appropriately valued in the financial statements, which will better reflect their true value and contribute to the accuracy of financial reporting. The study has a non-experimental design and the approach is mixed. The types of research are: documentary and field. The techniques applied were two: observation and interview, the first was carried out directly to the financial statements and enabling accounting information, while the second was carried out through a guide of five semi-structured questions. The results allowed us to conclude that: The company Colombatti S.A does not effectively comply with the provisions of IAS 16 with respect to the registration of property, plant and equipment accounts because the staff does not have the knowledge regarding the accounting standards for an appropriate treatment of financial information, this is one of the reasons why the organization faces various inconveniences in relation to the accounting treatment of fixed assets. | es_ES |
| dc.description.abstract | El presente estudio de caso trata de la Evaluación de la aplicación de la NIC 16 en la empresa Colombatti S.A, de la ciudad de Babahoyo, periodo 2022. El objetivo principal de la investigación es evaluar el cumplimiento de la NIC 16, puesto que las Normas Internacionales de Contabilidad (NIC) son pautas globalmente conocidas que siempre deben estar presente en los estados financieros de cualquier empresa, con la finalidad de reflejar la situación de las operaciones financieras de las compañías. La NIC 16 asegura que los activos de PPE se valoren adecuadamente en los estados financieros, lo que reflejará mejor su valor real y contribuirá a la precisión de los informes financieros. El estudio posee un diseño no experimental y el enfoque es mixto. Los tipos de investigación son: documental y de campo. Las técnicas aplicadas fueron dos: observación y entrevista, la primera se realizó directamente a los estados financieros e información contable habilitante, mientras que la segunda se efectuó mediante una guía de cinco preguntas semiestructuradas. Los resultados permitieron concluir que: La empresa Colombatti S.A no cumple efectivamente con lo estipulado por la NIC 16 con respecto al registro de las cuentas de propiedad, planta y equipo debido a que el personal no cuenta con los conocimientos respecto a las normas de contabilidad para un apropiado tratamiento de la información financiera, esta es una de las razones por las cuales la organización enfrenta diversos inconvenientes con relación al tratamiento contable de los activos fijos. | es_ES |
| dc.format.extent | 45 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Activos fijos | es_ES |
| dc.subject | Contabilidad | es_ES |
| dc.subject | Procesos contables | es_ES |
| dc.subject | NIC | es_ES |
| dc.subject | Valor contable | es_ES |
| dc.title | Evaluación de la aplicación de la NIC 16 en la empresa Colombatti S.A, de la ciudad de Babahoyo, periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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