Análisis de la aplicabilidad de la NIC 36 deterioro de activos en la Corporación Eléctrica del Ecuador CELEC EP

Abstract

This article proposes an analysis to determine the applicability of the International Accounting Standard IAS 36 in the Electricity Corporation of Ecuador CELEC EP, through the appropriate definition of the Cash Generating Unit (CGU), evaluation of the signs of deterioration, the most relevant being that which has been evidenced in recent years as a result of the change in the country's energy and production matrix, generated by the construction of large hydroelectric projects, causing thermal generation to be displaced by hydraulic generation; so that the recoverable amount is finally obtained, which due to the accounting policies adopted, the particularity of the Ecuadorian electric sector that through the tariff does not seek profitability or the recovery of the investment, and the production is not controlled by CELEC EP, that it is a challenge to analyze the application of this regulation