Análisis del deterioro de valor en propiedad, planta y equipo según NIC 36 en el sector de industrias manufactureras de elaboración de productos lacteos, caso de estudio: Lácteos San Antonio C. A.

Abstract

The current graduation work is developed in 4 chapters that comprise the analysis of loss of value in asset “Property, Plant and Equipment” and all the elements that constitute it; likewise, recognizing the effects caused by the same one according to the correct application of IAS (International Accountability Standards) 36 at Company Lácteos San Antonio C.A. Chapter I details the general aspects of Company Lácteos San Antonio C.A., in order to know about the Organization to be analyzed as study case in this graduation work. Chapter II refers to comprehension of International Financing Report Standards – IFRS, specifically IAS 36 “Loss of Value of Assets” that allows knowing about the correct treatment that shall be applied on the elements of Property, Plant and Equipment. Chapter III describes the current situation of the Company Lácteos San Antonio C.A. and IAS 36 “Loss of Value of Assets” practical procedure is performed in total knowledge of the environment where the analyzed company operates. Chapter IV determines the conclusions of the analysis performed and the recommendations that would improve the control of assets in the Company