dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
dc.contributor.author | Cotera Pita, Bryan Damián | |
dc.date.accessioned | 2023-11-12T03:17:22Z | |
dc.date.available | 2023-11-12T03:17:22Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15193 | |
dc.description | The revaluation of Property, Plant and Equipment is a very important process for organizations because it allows the values of their assets to be kept updated at their market value, thus providing a more accurate representation of their financial situation. The objective of this case study is to analyze the revaluation of the Property, Plant and Equipment account according to IAS 16 in the Ricaurte Parish GAD for the period 2022. The approach of the study is mixed; while the types of research used were documentary and field. The research method used was the inductive one. On the other hand, the techniques used to collect information were an interview with the institution's accountant to know parameters related to the management of financial information of the PPE and application of IAS 16; A documentary observation was also applied, since the information contained in the entity's financial statements was analyzed. The investigation allowed us to conclude that: The real value of the PPE account according to the revaluation analysis carried out is $29,049.42. Therefore, an increase in said heat is evident with respect to that stipulated in the financial statement of the institution. The parish GAD omits the importance of valuing business assets with the intention of having timely and reliable information for the internal decision-making process. | es_ES |
dc.description | The revaluation of Property, Plant and Equipment is a very important process for organizations because it allows the values of their assets to be kept updated at their market value, thus providing a more accurate representation of their financial situation. The objective of this case study is to analyze the revaluation of the Property, Plant and Equipment account according to IAS 16 in the Ricaurte Parish GAD for the period 2022. The approach of the study is mixed; while the types of research used were documentary and field. The research method used was the inductive one. On the other hand, the techniques used to collect information were an interview with the institution's accountant to know parameters related to the management of financial information of the PPE and application of IAS 16; A documentary observation was also applied, since the information contained in the entity's financial statements was analyzed. The investigation allowed us to conclude that: The real value of the PPE account according to the revaluation analysis carried out is $29,049.42. Therefore, an increase in said heat is evident with respect to that stipulated in the financial statement of the institution. The parish GAD omits the importance of valuing business assets with the intention of having timely and reliable information for the internal decision-making process. | es_ES |
dc.description.abstract | La revaluación de la Propiedad, Planta y Equipo es un proceso muy importante para las organizaciones porque permite mantener actualizados los valores de sus activos a su importe de mercado, proporcionando así una representación más precisa de su situación financiera. El objetivo del presente estudio de caso es analizar la revalorización de la cuenta Propiedad, Planta y Equipo según la NIC 16 en el GAD Parroquial de Ricaurte del periodo 2022. El enfoque del estudio es mixto; mientras que, los tipos de investigación utilizados fueron documental y de campo. El método investigativo usado fue el inductivo. Por otro lado, las técnicas usadas para recopilar información fue una entrevista al contador de la institución para conocer parámetros relacionados a la gestión de la información financiera de la PPE y aplicación de la NIC 16; también se aplicó una observación documental, puesto que se procedió a analizar la información contenida en los estados financieros de la entidad. La investigación permitió concluir que: El valor real de la cuenta PPE según el análisis de revalorización efectuado es de $29,049.42. Por lo tanto, se evidencia un incremento de dicho valor con respecto al estipulado en el estado financiero de la institución. El GAD parroquial omite la importancia de valorar el activo empresarial con la intención de contar con información oportuna y fidedigna para el proceso de toma de decisiones internas. | es_ES |
dc.format.extent | 45 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
dc.subject | Activos fijos | es_ES |
dc.subject | Evaluación financiera | es_ES |
dc.subject | Estados financieros | es_ES |
dc.subject | Revaluación | es_ES |
dc.subject | NIC | es_ES |
dc.title | Revaloración de la cuenta propiedad planta y equipo del Gobierno Autónomo Descentralizado Parroquial de Ricaurte del periodo 2022. | es_ES |
dc.type | bachelorThesis | es_ES |