Análisis del impacto de implementación de la NIC 16 propiedad planta y equipo para PYMES, en los activos de la Empresa Madercenter Cia. Ltda. por el período 2013

Abstract

This thesis entitled: ".. ANALYSIS OF THE IMPACT OF IMPLEMENTATION OF IAS 16 PROPERTY PLANT AND EQUIPMENT FOR SMES IN THE COMPANY ASSETS MADERCENTER CIA LTDA FOR THE PERIOD 2013" aims to serve as a manual or guide study and learning in the application of international accounting standards for fixed assets for both users and the company as financial information of high quality, understandable and enforceable comparable occurs, under International financial Reporting Standards.

Chapter I is given to know the company overview, relevant aspects as its beginning, its business and part of internal company information to which its operation is due.

In Chapter II main information about IFRS, classification and brief introduction of each of these, also a preliminary IAS is provided in order to get to the core issue as is the theory of IAS 16 is essential to develop in this work.

In Chapter III the practical application of the rules set out in IAS 16, based on the original information of Madercenter Cia. Ltda. And based on changes in property, plant and equipment is disclosed new states financial after application, followed by conclusions and recommendations that came after the preparation of this work.