Reconocimiento, medición y deterioro del valor de propiedades planta y equipo e inventarios para Stilo Impresores Limitada, empresa manufacturera de la Ciudad de Bogotá
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Recognition, Measurement And Impairment Of The Value Of Plant Property And Equipment And Inventories For Style Printers Limited, Manufacturing Company Of The City Of Bogota, the research work proposes the accomplishment of a qualitative analysis of descriptive type, which contemplates the documentary revision, of the theory and the norms that regulate the treatment of Properties, Plant and Equipment and Inventories in Colombia. In order to show the positive or negative impacts generated by the implementation of IFRS, in the rubles of Plant and Equipment and Inventories at the time of their recognition, measurement and calculation of the impairment of value. Expressed in modules 13, 17 and 27 given by IASC Foundation, 2009. A thorough inspection of its accounting policies, its plant and equipment property auxiliaries and inventories, the resumes of its machinery as well as the physical revision of the same will be carried out, in order to issue a report in which the correct application of the standard and the use of the external and internal deterioration indicators that it has for the valuation of its assets or their deterioration. Questionnaires and interviews will be applied to management personnel in charge of information processing in order to measure their level of knowledge about IFRS, from the different areas of work, and according to the results will be assessed if they are in capacity to understand and manage financial information under the new international standards. We will end by dictating whether Stilos Impresores successfully implement International Financial Reporting Standards or otherwise, generating any corrections that are necessary for its correct application.
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