TY - JOUR
T1 - El desmantelamiento de Propiedades, Planta y Equipo: caso de análisis del sistema eléctrico del cantón La Troncal de propiedad de la CNEL EP Regional Milagro y de la Centrosur C.A
AU - Fernández Avilés, Gladys Victoria
PY - 2018/1/1
Y1 - 2018/1/1
N2 - The aim of this paper is to apply International Accounting Standards 16 and 37, regarding to treatment
of the dismantling of property, plant and equipment in the electrical system on Troncal City (Ecuador),
property of “CNEL EP Regional Milagro and CENTROSUR C.A”; through a methodological proposal, for its
incorporation into the accounting records and the making of financial statements in accordance with current
regulations, which allow timely decisions.
AB - The aim of this paper is to apply International Accounting Standards 16 and 37, regarding to treatment
of the dismantling of property, plant and equipment in the electrical system on Troncal City (Ecuador),
property of “CNEL EP Regional Milagro and CENTROSUR C.A”; through a methodological proposal, for its
incorporation into the accounting records and the making of financial statements in accordance with current
regulations, which allow timely decisions.
KW - Desmantelamiento; Restauración; Normas internacionales de información financiera; NIIF; Normas internacionales de contabilidad; NIC; Valor presente; Vida útil
KW - Desmantelamiento; Restauración; Normas internacionales de información financiera; NIIF; Normas internacionales de contabilidad; NIC; Valor presente; Vida útil
UR - https://publicaciones.ucuenca.edu.ec/ojs/index.php/REP/article/view/1828
M3 - Artículo
SN - 1390-7921
JO - Revista Economía y Política
JF - Revista Economía y Política
ER -