Deterioro de la propiedad, planta y equipo en el marco de las normas internacionales de información financiera

Abstract

The objective of this research was to analyze the deterioration of Property, Plant and Equipment (PPE) in the companies of the carpentry branch in the Municipality of Maracaibo, Zulia State, given that this industrial branch has the dilemma due to the adoption and application of the International Standards of Financial Information, specifically the (IAS 36) inherent to the impairment of the assets. In consideration with the contributions of Vázquez and Díaz (2013), Mantilla (2006), Romero (2012) and Chirino Marrufo (2017), who contributed theories for this study and provided relevant information free of the cover-up of financial losses in generating units of cash; since, the PPE must be evaluated to diagnose signs of deterioration by internal and external factors as well as the respective accounting adjustments.

Keywords

• deterioro
• unidad generadora de efectivo
• ramo carpintero.