Elaboración de una guía para determinar el deterioro de los activos Tangibles
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El objetivo general de este proyecto es elaborar una guía para la determinación del deterioro de los activos tangibles aplicando la NIC 36 a una empresa del sector manufacturero de calzado y textil. La investigación se realizará bajo un enfoque cuantitativo. Se concibe el estudio bajo un diseño exploratorio, de campo; el tipo de investigación será explicativo pues intenta encontrar las causas del problema. Con el uso del método inductivo se realizó el análisis de los estados financieros y, mediante la aplicación del método deductivo se realizó el análisis del deterioro de los activos. Los hallazgos realizados permitieron en una visión panorámica de la aplicación de la norma, así como las rutinas y pasos a seguir en los distintos momentos. Se propone una guía que permite la valoración real del deterioro que permite establecer el valor de los activos estudiados rigiéndose en la normativa internacional contable. Como conclusión de esta contrastación, se espera mejorar la normativa técnica y se plantea un perfeccionamiento en los procedimientos a emplear. Esto, en un futuro, permitirá ajustar las normas contables para que guarden correspondencia con las Normas Internacionales de Información Financiera.
The general objective of this project is to prepare a guide for determining the impairment of tangible assets by applying IAS 36 to a company in the footwear and textile manufacturing sector. The research will be conducted under a quantitative approach. The study is conceived under an exploratory, field design; the type of investigation will be explanatory, since it tries to find the causes of the problem. With the use of the inductive method, the analysis of the financial statements was carried out and, through the application of the deductive method, the analysis of the deterioration of the assets was carried out. The findings made allowed a panoramic view of the application of the standard, as well as the routines and steps to follow at different times. A guide is proposed that allows the real valuation of the deterioration that allows to establish the value of the studied assets, being governed by international accounting regulations. As a conclusion of this test, it is expected to improve the technical regulations and a refinement of the procedures to be used is considered. This, in the future, will allow adjusting the accounting standards so that they correspond to the International Financial Reporting Standards.
The general objective of this project is to prepare a guide for determining the impairment of tangible assets by applying IAS 36 to a company in the footwear and textile manufacturing sector. The research will be conducted under a quantitative approach. The study is conceived under an exploratory, field design; the type of investigation will be explanatory, since it tries to find the causes of the problem. With the use of the inductive method, the analysis of the financial statements was carried out and, through the application of the deductive method, the analysis of the deterioration of the assets was carried out. The findings made allowed a panoramic view of the application of the standard, as well as the routines and steps to follow at different times. A guide is proposed that allows the real valuation of the deterioration that allows to establish the value of the studied assets, being governed by international accounting regulations. As a conclusion of this test, it is expected to improve the technical regulations and a refinement of the procedures to be used is considered. This, in the future, will allow adjusting the accounting standards so that they correspond to the International Financial Reporting Standards.
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ACTIVOS, TANGÍBLES, PYMES, GUÍA