Efecto de la NIC 16 a bienes muebles del hotel IBIS Cartagena

Abstract

Currently, the Colombian economy has required that all legally constituted Colombian companies must comply with financial information through greater stability in accounting policies and by improving their activity. This is unified under the same parameters and guidelines of the international financial reporting standards. Added to this is globalization and the search for new opportunities for the country at the international level for future trade agreements and negotiations, which makes it necessary to be updated in all aspects in order to enter new markets, this is reflected in the need to also Being in the accounting field, for this reason it is necessary for companies to apply acceptance standards at an international level, to which the tourism and hotel sector is no stranger since, due to its activity and nature, it is one of the most interested in complying with these international standards. The IBIS hotel is a company whose corporate purpose is to provide a lodging service, its fixed assets are represented in the buildings, furniture and related to all the items that are in the rooms and that are necessary for the activity of the hotel, For this reason, the application of IAS 16 regarding property, plant and equipment should be evaluated, which is where it has a greater representative item in the financial statements of the hotel.