publication . Article . 2020

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

Raysa Chiquinquirá Chirino-García;
Open Access
  • Published: 20 Jan 2020 Journal: IUSTITIA SOCIALIS, volume 5, page 645 (issn: 2542-3371, eissn: 2542-3371, Copyright policy)
  • Publisher: Fundacion Koinonia
Abstract
<jats:p>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 unit...
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doi: 10.35381/racji.v5i8.651
Subjects
free text keywords: deterioro, unidad generadora de efectivo, ramo carpintero., Law, K, Law in general. Comparative and uniform law. Jurisprudence, K1-7720
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