SciELO - Scientific Electronic Library Online

 
vol.15 número3La prueba directa en los juicios de alimentosDiseño de estrategias de marketing para el desarrollo microempresarial del sector comercio en las Ciudades de Guayaquil y la Libertad: validación del instrumento de investigación índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados

Articulo

Indicadores

  • No hay articulos citadosCitado por SciELO

Links relacionados

  • No hay articulos similaresSimilares en SciELO

Compartir


Revista Universidad y Sociedad

versión On-line ISSN 2218-3620

Resumen

HERRERA-ORTEGA, Gregoria Fernanda; MONTERO-COBO, Myriam Alejandra  y  MORENO-NARVAEZ, Verónica Paulina. Impairment of inventories and its valuation of financial statements. Case study: INSPA. Universidad y Sociedad [online]. 2023, vol.15, n.3, pp. 781-794.  Epub 30-Jun-2023. ISSN 2218-3620.

The requirements of the International Financial Reporting Standards (IFRS) must be followed for the preparation of financial statements in companies. The accounting treatment of inventories established by the International Accounting Standards (IAS 2), shows how the value of inventories should be estimated. In this sense, this research proposes activities of control and monitoring of the deterioration of the value of inventories, considering that such results generate a great impact on the financial statements, as the most significant asset in INSPA CIA LTDA. A non-experimental study with descriptive-explanatory scope was applied. Among the main results, it was determined that in INSPA CIA LTDA, the deterioration of inventories did not affect the equity accounts, however, it did affect the financial structure. Consequently, matrices containing parameters of control, management and accounting treatment of inventories were developed.

Palabras clave : Inventory; Accounting management; financial statement; Impairment; Sustainable development.

        · resumen en Español     · texto en Español