Dismantling of property, plant and equipment in the electrical system on Troncal city (ecuador), property of “CNEL EP regional milagro and Centrosur C.A”

Authors

DOI:

https://doi.org/10.25097/rep.n27.2018.04

Keywords:

Dismantling, Restoration, International Financial Reporting Standards –IFRS International Accounting Standards -IAS-, Present Value, Useful Life.

Abstract

The aim of this paper is to apply International Accounting Standards 16 and 37, regarding to treatment of the dismantling of property, plant and equipment in the electrical system on Troncal City (Ecuador), property of "CNEL EP Regional Milagro and CENTROSUR C.A"; through a methodological proposal, for its incorporation into the accounting records and the making of financial statements in accordance with current regulations, which allow timely decisions.

Downloads

Download data is not yet available.

Downloads

Published

2018-01-03

How to Cite

Fernández Avilés, G. V. (2018). Dismantling of property, plant and equipment in the electrical system on Troncal city (ecuador), property of “CNEL EP regional milagro and Centrosur C.A”. Economy and Politics Journal, 1(27), 67–85. https://doi.org/10.25097/rep.n27.2018.04

Issue

No. 27 (2018): january/june

Section

Artículos

License

The Journal declines any responsibility for possible conflicts derived from the authorship of the works that are published in it.
The University of Cuenca in Ecuador conserves the patrimonial rights (copyright) of the published works and will favor the reuse of the same ones, these can be: copy, use, diffuse, transmit and expose publicly.
Unless otherwise indicated, all contents of the electronic edition are distributed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.