Examen especial al área de propiedad, planta y equipo con la utilización de las Normas Internacionales de Información Financiera 16 y 36, en la Empresa DIMAXY de la ciudad de Quito, durante el período 2014

Abstract

The present investigation is about a Special Exam at Property, Plant and Equipment area with the Use of International Financial Reporting Standards 16 and 36, at Dimaxy Enterprise in Quito city in 2014 in order to improve the administrative, financial and accounting processes. Interal control questionnaries and techniques and intruments of data collecting such as direct observation were used for this investigation to gather necessary information in order to determine the most important results, so that conclusions and recommendations can be exposed Report abaut result communication to the enterprise management was given which will have the information to make decisions. The elaboration of permanent file and the current file is also included in this investigation by using papers of work to execute the special exam. Determined procedures were carried out with an audit program to gather, register and report the changes which must be mabe with international Financial Reporting Standards (IFRS). From this special exam, an adequate control of the area of facility property and equipment of administrative and accounting way is wished to know the assets of the enterprise and to register the value of acquisition of each godos with the use of IFRS.