Tratamiento contable de la cuenta propiedad planta y equipo en el Sindicato de Choferes Profesionales de Babahoyo
| dc.contributor.advisor | Cadena Piedrahita, Luisana | |
| dc.contributor.author | Da Cruz Briones, Paula Fernanda | |
| dc.date.accessioned | 2021-06-11T14:58:57Z | |
| dc.date.available | 2021-06-11T14:58:57Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9665 | |
| dc.description | IFRS section 17 Property, plant and equipment for SMEs is a standard created for small and medium-sized companies, its application in this case study allows evaluating what accounting treatment the company is using in relation to its initial recognition, useful life, depreciation and its salvage value in order to know the real value of it. The Provincial Union of Professional Drivers of Los Ríos is not canceling its assets such as vehicles since they have completed their useful life and are calculating another useful life for the machinery, this causes unreasonable and overvalued values on their books and financial statements. | es_ES |
| dc.description | IFRS section 17 Property, plant and equipment for SMEs is a standard created for small and medium-sized companies, its application in this case study allows evaluating what accounting treatment the company is using in relation to its initial recognition, useful life, depreciation and its salvage value in order to know the real value of it. The Provincial Union of Professional Drivers of Los Ríos is not canceling its assets such as vehicles since they have completed their useful life and are calculating another useful life for the machinery, this causes unreasonable and overvalued values on their books and financial statements. | es_ES |
| dc.description.abstract | La NIIF sección 17 Propiedad, planta y equipo para Pymes es una norma creada para las pequeñas y medianas empresas, su aplicación en este estudio de caso permite evaluar que tratamiento contable está usando la empresa en lo referente a su reconocimiento inicial, vida útil, depreciación y su valor de salvamento para así saber el valor real de la misma. El Sindicato Provincial de Choferes Profesionales de Los Ríos no está dando de baja a sus activos como a los vehículos ya que han cumplido su vida útil y están calculando con otra vida útil a las maquinarias, esto causa valores no razonables y sobrevalorados en sus libros y estados financieros. | es_ES |
| dc.format.extent | 21 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | NIIF para Pymes | es_ES |
| dc.subject | Depreciación | es_ES |
| dc.subject | Tratamiento | es_ES |
| dc.title | Tratamiento contable de la cuenta propiedad planta y equipo en el Sindicato de Choferes Profesionales de Babahoyo | 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