Análisis de la NIC 16 para la elaboración de una guía aplicable en la empresa XYZ
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación se realizó en la empresa XYZ, provincia del Guayas donde surge la problemática ante el desconocimiento y aplicación de criterios contables basados en las normativas emanadas por las NIIF, siendo específica la NIC 16, lo que provoca que aumenten los riesgos en que la información brindada en los estados financieros no sea confiable ante la falta de medición contable de las cuentas de propiedad, planta y equipo. Se procedió al desarrollo de una investigación bibliográfica con el fin de aportar con información teórica acerca de las NIC 16. Además del desarrollo de una metodología de investigación para el levantamiento de datos cualitativos y cuantitativos donde se involucró al propietario y personal de contabilidad, además del análisis contable de la información proporcionada para establecer la incidencia de las falencias en la aplicación de la NIC 16. Con los resultados se plantearon los parámetros para el diseño de una guía de aplicación de medición contable de propiedad, planta y equipo, que permitió llegar a la conclusión sobre la importancia de renovar la estructura contable en los negocios que empiezan a ampliar sus operaciones para que así se genere mayores beneficios económicos. Siendo recomendable que en la empresa XYZ se considere la adopción de esta norma contable para que así tenga mejores resultados contables que ayuden a manejar correctamente la inversión y los recursos de activos.
The present investigation was carried out in the, province of Guayas, where the problem arose due to the ignorance and application of accounting criteria based on the regulations issued by the IFRS, being specific the IAS 16, which causes increase the risks in which the information provided in the financial statements is not reliable due to the lack of accounting measurement of property, plant and equipment accounts. We proceeded to the development of a bibliographic research in order to provide theoretical information about the IAS 16. In addition to the development of a research methodology for the qualitative and quantitative data collection where the owner and accounting personnel were involved, in addition to the accounting analysis of the information provided to establish the incidence of the shortcomings in the application of IAS 16. With the results, the parameters for the design of an application guide for accounting measurement of property, plant and equipment were proposed, which allowed reaching the conclusion about the importance of renewing the accounting structure in businesses that begin to expand their operations so that this generates greater economic benefits. It is recommended that consider adopting this accounting standard so that it has better accounting results that help to correctly manage the investment and asset resources.
The present investigation was carried out in the, province of Guayas, where the problem arose due to the ignorance and application of accounting criteria based on the regulations issued by the IFRS, being specific the IAS 16, which causes increase the risks in which the information provided in the financial statements is not reliable due to the lack of accounting measurement of property, plant and equipment accounts. We proceeded to the development of a bibliographic research in order to provide theoretical information about the IAS 16. In addition to the development of a research methodology for the qualitative and quantitative data collection where the owner and accounting personnel were involved, in addition to the accounting analysis of the information provided to establish the incidence of the shortcomings in the application of IAS 16. With the results, the parameters for the design of an application guide for accounting measurement of property, plant and equipment were proposed, which allowed reaching the conclusion about the importance of renewing the accounting structure in businesses that begin to expand their operations so that this generates greater economic benefits. It is recommended that consider adopting this accounting standard so that it has better accounting results that help to correctly manage the investment and asset resources.
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NIC 16, PROPIEDAD, PLANTA Y EQUIPO, MEDICIÓN CONTABLE