Valor razonable enfocado en la propiedad planta y equipo

In this investigation, we will find relevant aspects about reasonable value, its applicability and importance in the propriety, plant and equipment. On January 1st of 2012 are emitted the international rules of financial information (NIIF). Where they describe conceptual framework to the financial information, the prologue to the international standards of financial information and the consolidated text of NIIF , including the international standards of accounting (NIC) among the interpretations, inside the NIC its found the NIC 16 For this explain the respective definitions, its recognizing, measurement, information to reveal, among other. For last to realize the measurement to reasonable value of property, plant and equipment, it has to take the caution with this assets, as all of them must be revaluated of constant way, periodic and individually to this way its keep actualizing.

• Autores: Zapata Morales, Juan Camilo; Marín Londoño, Jhon Jairo
• Fecha de publicación: 2017
• Institución: Universidad de San Buenaventura
• Repositorio: Repositorio USB
• Idioma: spa
• OAI Identifier: oai:bibliotecadigital.usb.edu.co:10819/4803
• Acceso en línea: http://hdl.handle.net/10819/4803
• Palabra clave: NIIF; Activos; Reevaluación; Propiedad; Medición; Equipo; Active; Reassessment; Property; Plant; Equipment; Measurement; Normas internacionales de contabilidad; Activo - pasivo; Propiedad horizontal; Plantas
• License: Atribución-NoComercial-SinDerivadas 2.5 Colombia