Deterioro del valor de los activos NIC 36.

Introduction. It is the duty of the International Accounting Standards Board to publish and inform interested users on various accounting topics. The responsible standard that illustrates assets, which are predominant components of accounting, is IAS 36. Objective. To analyze the "impairment in the value of assets", the scope is to identify the highest reasonable value less disposal costs and the value in use. Materials and methods. To raise the level of contribution, scientific material is used to promote new theorizations. The methods used are the free market value and the financial mathematics that together promote the fair value technique to guarantee that the registration in the accounting system of an asset does not exceed the recoverable appraisal. Results. This contribution guarantees that the properties of corporate companies are not recorded at a greater amount than is expected to be recovered. Thus, IAS 36 is used to recognize a range of assets except those that are subject to impairment under other standards. This contribution highlights how to calculate the amount expected to be recovered from the assets, as well as explaining the components to be considered for a possible recovery of the value of assets in which value has been lost. Conclusions. In this part of the manuscript the common elements and discrepancies that gave rise to the problem -loss of monetary value of the goods- are recorded. On the other hand, the possibility of a possible reversal of the loss is left open, due to future improvements in the active market. [ABSTRACT FROM AUTHOR]