TRATAMIENTO CONTABLE PRÁCTICO DEL DETERIORO DE PROPIEDADES, PLANTA Y EQUIPO

Abstract

This research provides the appropriate guidelines for a correct recognition, measurement and reversal of impairment of property, plant and equipment, based on International Accounting Standard 36 Impairment of assets, the aforementioned regulations state that not always the elements of property, plant and equipment reflect their accounting reality, since they can be affected by the deterioration and in such situation their book value differs from their recoverable amount, for this reason, with the presentation of practical cases in a didactic way, the possible situations that can be presented are covered, as well as analyzing the accounting affectation of the impairment, at the same time by means of the analysis of basic concepts it seeks to avoid erroneous records caused by the ignorance of the applicable norms, and thus finally achieve the understanding and correct application of the same.