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Ajuste al Valor Neto Realizable y su impacto en los Estados Financieros: Maqsum Cía. Ltda

Author

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  • Jorge Israel Moya à lava
  • Gisella Patricia Hurel Franco

Abstract

Este artículo científico tiene como objetivo general Analizar el ajuste a valor neto realizable de los registros y su impacto en los Estados Financieros. Para el desarrollo de este estudio se utilizó como metodología las herramientas de la investigación descriptiva, con un enfoque cualitativo, a través del empleo de las técnicas de observación, análisis de datos y entrevista. Como resultado se obtuvo el sustento de la idea a defender y el alcance de los objetivos establecidos; que con la adecuada aplicación de la Norma de Internacional de Contabilidad NIC 2.

Suggested Citation

  • Jorge Israel Moya à lava & Gisella Patricia Hurel Franco, 2019. "Ajuste al Valor Neto Realizable y su impacto en los Estados Financieros: Maqsum Cía. Ltda," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 257, july.
    • Handle: RePEc:erv:observ:y:2019:i:257:60
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    Maqsum Cía. Ltda.;

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