Ventajas y desventajas de la modificación en la NIC 16 (Propiedad, Planta y Equipo) referente a lo expuesto en el párrafo 80- Productos obtenidos antes del uso previsto, en las empresas industriales ubicadas en el sector de Pifo del DMQ

Abstract

This research shows the advantages and disadvantages of the amendment to IAS 16 in paragraph 80D, which has to do with the conceptual part of the amendment which indicates the products to be obtained before the intended use while the items of property, plant and equipment are brought to the place and conditions necessary for them to operate as intended by management, it is understood as product to the samples produced that will be given by the verification of the asset in which will include all costs incurred until the asset works properly and is available for use, This modification is applied by large companies for this reason this research focuses on industrial companies located in the sector of Pifo to which a field research was conducted through surveys and a descriptive research at the time of collecting the data from the surveys in order to analyze the advantages and disadvantages of these new modifications that may be applied retroactively as long as the entity discloses this fact in notes to the financial statements and if not applied retroactively, the entities may apply these modifications in the year 2022.