Análisis de la NIC 16 propiedad planta y equipo referente al modelo de revaluación para empresas de servicio mecánico automotriz de la ciudad de Quito en la Av. Alonso de Angulo en el año 2019

Abstract

The Following article, shows the effects to produce in the auto mecanic companies in the Quito city, to apply de international accounting standars IAS 16 Property plan and equipment. To get the goals, they were analized the accounting concepts, dispositions and the current regulation, resolution adopted of supervisory authority and they were applied investigations tools that they permited indentify the economic and financial impact reflected in the assets and resources composition as a result of property, plnat and equipment revaluation in the auto mecanic companies to give the service daily. The most important results shows poor undertanding of application and benefits with this mechanism for the evaluation the equipment in several analized companies and those companies that have used the tool shows fixed assets changes as well as the accounting ítems that have been affected