Efectos contables-financieros producto del cálculo y registro de la cuenta de provisión por desmantelamiento en el control de propiedad, planta y equipo de la Central Hidroeléctrica Ocaña perteneciente a la Empresa Electro Generadora del Austro S. A. en el periodo 2014 al 2016

Abstract

The present integrative project is called “Accounting-financial effects product of calculation and registration of provision for dismantling account in control of property, plant and equipment of the Ocaña Hydroelectric Power plant belonging to Electro Generadora del Austro S.A. company in the period 2014 to 2016”. It has been developed with the purpose to know if company applied judgments for calculation and record accounting of account provision for dismantling are suitable and they attach to the International Accounting Standard Framework in force.

For it, we study the methodology that the company applies to determination and accounting treatment of dismantling costs. Identifying in this way, what would be the possible effects in its financial statements, in case of it establishes differences with the accounting regulations.

Finally, we propose to the company a new methodological strategy according to the accounting rules establish by determining a rate that it allows to identify future flows of provision for decommissioning account and with this, it can perfect the treatment of accounting and financial information to make better decisions in the future.