Abstract

FERNANDEZ AVILES, Gladys Victoria. DISMANTLING OF PROPERTY, PLANT AND EQUIPMENT IN THE ELECTRICAL SYSTEM ON TRONCAL CITY (ECUADOR), PROPERTY OF "CNEL EP REGIONAL MILAGRO AND CENTROSUR C.A". Revista Economía y Política [online]. 2018, n.27, pp.94-122.  Epub Jan 03, 2018. ISSN 2477-9075.  https://doi.org/10.25097/rep.n27.2018.04.

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.

Keywords : Dismantling; Restoration; International Financial Reporting Standards IFRS; International Accounting Standards IAS; Present Value; Useful Life.

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