Diagnóstico de la aplicación del valor de uso en industrias productoras de envases y empaques plásticos del Área metropolitana de Caracas y el Estado Miranda para el Período 1998-2000

Abstract

This was a pilot study of plastic container and wrapping producers and the external auditing companies that check the financial statements of these businesses.Among the more important findings was the absence of figures for use values, even though there were indices for net asset value depreciation.This was due to generalized ignorance of the topic, lack of policy steering in the companies, the high costs associated with studying use values and the lack of information necessary to determine them.Moreover, some features associated with calculating use values led to lack of uniformity in that they were not clearly specified in Technical Publication No. 17 (PT 17).With regard to the effects on financial statements of disclosing figures for use values, the auditing companies had differing criteria for what they considered adequate disclosure.