Análisis de la aplicación de la NIC 16 propiedad, planta y equipo, para Empresas manufactureras dedicadas a la fabricación de productos de caucho y plástico, caso de estudio Plastiazuay S. A.

Abstract

In this issue of securitization called "ANALYSIS OF THE APPLICATION OF IAS 16 PROPERTY, PLANT AND EQUIPMENT FOR MANUFACTURING COMPANIES DEDICATED TO THE MANUFACTURE OF RUBBER AND PLASTIC CASE STUDY PLASTIAZUAY SA", it is a comprehensive study conducted implementation and management of the rule, considering that the International Financial Reporting Standards are necessary for the proper treatment and proper tool of the accounting system of a company, it is for her that industries in the manufacturing sector apply it being them the middle who distribute inventories produced other of different kinds. Plastiazuay S.A. is a well recognized company in the City of Cuenca and are under the control of the Superintendency of Companies, which is the only one with this economic activity in the Azuay. The property, plant and equipment that has a high economic value and a long service life, these assets help keep up the business and it is important to know the cost which can currently be recognized by Endorser expert who is on the market. The calculation of wear and depreciation method a lot of cases is not right, that is not showing the pattern of consumption of assets therefore does not reflect reliable accounting information and what is sought is that by recommending the application a new method of depreciation is determined by actual use. The economic and financial situation is not only a reality of Plastiazuay SA, but many of the companies who are analyze their status through a survey that highlights the implications that had to qualify to develop IAS 16 in its Financial States, aiming to know if these are being presented properly and in accordance with the provisions of the controlling institutions.