NORMAS DE REGISTRO Y VALORACIÓN DEL INMOVILIZADO MATERIAL.
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2018-06
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Jaén: Universidad de Jaén
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[ES] Este trabajo fin de grado está enfocado en el análisis desde una perspectiva nacional e internacional del registro y la valoración de los elementos de inmovilizado material, para ello se ha analizado el Plan General Contable, concretamente la norma de registro y valoración segunda. El análisis, como puede observarse a lo largo del trabajo es completo y exhaustivo, pues además de centrarse en los elementos de inmovilizado material, se comentan diferentes anotaciones de otros elementos o circunstancias que pueden afectarle.
Por otro lado, se ha analizado el inmovilizado material desde la normativa internacional, la NIC 16, que nos da las pautas para el registro y la valoración de los elementos de inmovilizado material.
La tercera parte del trabajo consiste, una vez analizadas ambas normativas, nacional e internacional, en una comparativa de ambas, desde el reconocimiento, la valoración inicial y la valoración posterior, hasta su baja en cuentas.
Se expondrá, asimismo, un caso práctico en el que se trabaja el tratamiento contable que se le da a una instalación técnica desde la normativa nacional e internacional.
[EN] This final project is focused on the analysis from a national and international perspective of the registration and valuation of the elements of tangible fixed assets, for which the General Accounting Plan has been analyzed, specifically the standard of registration and second valuation. The analysis, as can be observed throughout the work, is complete and exhaustive, since in addition to focusing on the elements of tangible assets, various annotations of other elements or circumstances that may affect it are discussed. On the other hand, the tangible fixed assets have been analyzed from international standards, IAS 16, which gives us the guidelines for the recording and valuation of tangible fixed assets. The third part of the work consists, once both national and international regulations have been analyzed, in a comparison of both, from the recognition, the initial valuation and the subsequent valuation, to their reduction in accounts. They will also present a practical case in which the accounting treatment that is given to a technical installation from the national and international regulations is worked on.
[EN] This final project is focused on the analysis from a national and international perspective of the registration and valuation of the elements of tangible fixed assets, for which the General Accounting Plan has been analyzed, specifically the standard of registration and second valuation. The analysis, as can be observed throughout the work, is complete and exhaustive, since in addition to focusing on the elements of tangible assets, various annotations of other elements or circumstances that may affect it are discussed. On the other hand, the tangible fixed assets have been analyzed from international standards, IAS 16, which gives us the guidelines for the recording and valuation of tangible fixed assets. The third part of the work consists, once both national and international regulations have been analyzed, in a comparison of both, from the recognition, the initial valuation and the subsequent valuation, to their reduction in accounts. They will also present a practical case in which the accounting treatment that is given to a technical installation from the national and international regulations is worked on.