Aplicación de la NIC 16 en la Empresa Conzaelect S. A, de la ciudad de Guayaquil, periodo 2023.
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Reyes Ochoa, Fernanda Catalina | |
| dc.date.accessioned | 2024-09-23T15:33:12Z | |
| dc.date.available | 2024-09-23T15:33:12Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17259 | |
| dc.description | This case study was developed in the company Conzaelect S.A, in the city of Guayaquil, with the objective of evaluating compliance with IAS 16 in the company Conzaelect S.A during the period 2023, through a review of the Statement of Financial Situation in accordance with what the regulations establish. The applied methodology was based on a mixed cross-sectional approach, descriptive, documentary and field research types, as well as direct observation techniques and interviews with their respective investigative instruments. The results were: the organization's accountant has basic knowledge about the technical recommendations in the accounting treatment of the “Property, plant and equipment” account, recognizes the importance of recognizing the useful life of the asset, its initial costs and depreciation for its registration in the accounting books, also the relevance of executing an adequate accounting treatment of fixed assets, because it facilitates an optimal decision process; The company does not present the accumulated depreciation of fixed assets in the accounting book, a negative aspect that denotes inefficient management of accounting information and non-compliance with IAS 16. In conclusion, | es_ES |
| dc.description | This case study was developed in the company Conzaelect S.A, in the city of Guayaquil, with the objective of evaluating compliance with IAS 16 in the company Conzaelect S.A during the period 2023, through a review of the Statement of Financial Situation in accordance with what the regulations establish. The applied methodology was based on a mixed cross-sectional approach, descriptive, documentary and field research types, as well as direct observation techniques and interviews with their respective investigative instruments. The results were: the organization's accountant has basic knowledge about the technical recommendations in the accounting treatment of the “Property, plant and equipment” account, recognizes the importance of recognizing the useful life of the asset, its initial costs and depreciation for its registration in the accounting books, also the relevance of executing an adequate accounting treatment of fixed assets, because it facilitates an optimal decision process; The company does not present the accumulated depreciation of fixed assets in the accounting book, a negative aspect that denotes inefficient management of accounting information and non-compliance with IAS 16. In conclusion, | es_ES |
| dc.description.abstract | El presente estudio de caso se desarrolló en la empresa Conzaelect S.A, de la ciudad de Guayaquil, con el objetivo de evaluar el cumplimiento de la NIC 16 en la empresa Conzaelect S.A durante el periodo 2023, a través de una revisión del Estado de Situación Financiera de acuerdo con lo que establece la normativa. La metodología aplicada se basó en un enfoque mixto de corte transversal, los tipos de investigación descriptiva, documental y de campo, así como las técnicas de observación directa y la entrevista con sus respectivos instrumentos investigativos. Los resultados fueron: el contador de la organización tiene conocimientos básicos sobre las recomendaciones técnicas en el tratamiento contable de la cuenta “Propiedad, planta y equipo”, reconoce la importancia de reconocer la vida útil del activo, sus costos iniciales y la depreciación para su registro en los libros contables, también la relevancia de ejecutar un adecuado tratamiento contable de los activos fijos, porque facilita un óptimo proceso de decisiones; la empresa no presenta la depreciación acumulada de los activos fijos en el libro contable, aspecto negativo que denota una ineficiente la gestión de la información contable e incumplimiento de la NIC 16. En conclusión, | es_ES |
| dc.format.extent | 43 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Normas Internacionales de Contabilidad | es_ES |
| dc.subject | NIC 16 | es_ES |
| dc.subject | Propiedad | es_ES |
| dc.subject | Planta y Equipo | es_ES |
| dc.subject | Activos fijos | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Aplicación de la NIC 16 en la Empresa Conzaelect S. A, de la ciudad de Guayaquil, periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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