THE INTERNATIONAL STANDARDS (NIC 16) FOR THE DISMANTLING OF EQUIPMENT. THEIR USE IN THE ENGINEERING IN ACCOUNTING AND AUDITING CAREER OF THE TECHNICAL UNIVERSITY OF MACHALA

The development of this work has as objective to correct treatment of IAS 16, with the use of the Problemic method with a quantitative approach that allows us to recognize the correct valuation of a machinery in which the value of its retirement, depreciation and deterioration is included. To report their fair value in the financial statements, their development is descriptive and with the help of a problem, the registration and calculation of the account denominated dismantling is demonstrated, which is brought to present value, that becomes part of the cost of non-current assets. Given the great difference in registry and valuation between the Ecuadorian Accounting Standards (NEC) and the NICs, it is necessary that non-current assets would be recognized and reported at fair value through the methods suggested in this standard. The results of the research have been used in the teaching-learning process of some subjects of the Engineering in Accounting and Auditing career of the Technical University of Machala.