Depreciación de propiedad, planta y equipo en el GAD Municipal del Cantón Vinces en el período 2022.
| dc.contributor.advisor | Merchán Jácome, Verónica Alexandra | |
| dc.contributor.author | León Lindao, José Rubén | |
| dc.date.accessioned | 2023-11-15T18:45:16Z | |
| dc.date.available | 2023-11-15T18:45:16Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15303 | |
| dc.description | The following case study addressed problems consistent with the asset account of property, plant and equipment in the municipal GAD of the canton Vinces during the period 2022. The problem was related to the need to address the issue of asset depreciation. The justification is based on the importance of complying with all relevant regulations when depreciating an asset, considering the management of NICSP 17 within this process. The main objective of the study was to value the assets of the GAD, to then calculate their depreciation and thus establish their fair value. To comply with what was proposed, different methodologies were applied, among which is the interview with the financial department of the GAD. The results revealed that there are shortcomings, which could be solved with an adequate implementation of the NICSP 17 accounting regulations. | es_ES |
| dc.description | The following case study addressed problems consistent with the asset account of property, plant and equipment in the municipal GAD of the canton Vinces during the period 2022. The problem was related to the need to address the issue of asset depreciation. The justification is based on the importance of complying with all relevant regulations when depreciating an asset, considering the management of NICSP 17 within this process. The main objective of the study was to value the assets of the GAD, to then calculate their depreciation and thus establish their fair value. To comply with what was proposed, different methodologies were applied, among which is the interview with the financial department of the GAD. The results revealed that there are shortcomings, which could be solved with an adequate implementation of the NICSP 17 accounting regulations. | es_ES |
| dc.description.abstract | El siguiente estudio de caso se abordó problemas coherentes con la cuenta de activos propiedad, planta y equipo en el GAD municipal del cantón Vinces durante el período 2022. El problema se relacionó con la necesidad de tratar el tema de la depreciación de activos. La justificación está sustentada en la importancia de cumplir con todas las normativas pertinentes a la hora de depreciar un bien, considerando el manejo de la NICSP 17 dentro de este proceso. El objetivo principal del estudio fue valorar los bienes del GAD, para luego calcularle su depreciación y así establecer su valor razonable. Para cumplir con lo planteado se aplicó diferentes metodologías, entre las cuales está la entrevista al departamento financiero del GAD. Los resultados revelaron que existen falencias, las que podrían ser solventadas con una adecuada implementación de las normativas contables NICSP 17. | es_ES |
| dc.format.extent | 58 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 | Depreciación | es_ES |
| dc.subject | Activos | es_ES |
| dc.subject | Procesos | es_ES |
| dc.subject | Falencias | es_ES |
| dc.subject | NICSP 17 | es_ES |
| dc.title | Depreciación de propiedad, planta y equipo en el GAD Municipal del Cantón Vinces en el período 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador