Revalorización de la cuenta propiedad, planta y equipo en el Cuerpo de Bombero del Cantón Vinces en el periodo 2022.
| dc.contributor.advisor | Garofalo Velasco, Darly Agnelio | |
| dc.contributor.author | Figueroa León, Lisbeth Estefanía | |
| dc.date.accessioned | 2023-11-12T04:00:00Z | |
| dc.date.available | 2023-11-12T04:00:00Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15197 | |
| dc.description | The present case study is called “Revaluation of the Property, Plant and Equipment Account in the Fire Department of the Canton Vinces in the Period 2022” the application of IPSAS 17 of Property, Plant and Equipment was carried out, information was provided necessary to carry out the revaluation of fixed assets in said public institution. In order to carry out this case study, we used the interview research technique directed at the accountant. Through this interview, the necessary evidence was obtained, such as the technical evaluation report and its financial information, which revealed the non-revaluation of the assets of the aforementioned institution, which is directly intertwined with the financial information. The revaluation of assets is very important since it allows us to know the current value of the institution's fixed assets, it is essential for the financial information of the company, in addition, it helps us to have credibility of the assets of said institution, it also helps us to know if we should continue to conserve our asset, said revaluation shows the book value in the Property, Plant and Equipment account, and thus we are executing what the regulations of the Ministry of Economy and Finance and IPSAS 17 indicate to us. Through this case study it was possible to confirm the importance of carrying out a revaluation in the Property, Plant and Equipment (Vehicle) account in the Vinces Canton Fire Department. | es_ES |
| dc.description | The present case study is called “Revaluation of the Property, Plant and Equipment Account in the Fire Department of the Canton Vinces in the Period 2022” the application of IPSAS 17 of Property, Plant and Equipment was carried out, information was provided necessary to carry out the revaluation of fixed assets in said public institution. In order to carry out this case study, we used the interview research technique directed at the accountant. Through this interview, the necessary evidence was obtained, such as the technical evaluation report and its financial information, which revealed the non-revaluation of the assets of the aforementioned institution, which is directly intertwined with the financial information. The revaluation of assets is very important since it allows us to know the current value of the institution's fixed assets, it is essential for the financial information of the company, in addition, it helps us to have credibility of the assets of said institution, it also helps us to know if we should continue to conserve our asset, said revaluation shows the book value in the Property, Plant and Equipment account, and thus we are executing what the regulations of the Ministry of Economy and Finance and IPSAS 17 indicate to us. Through this case study it was possible to confirm the importance of carrying out a revaluation in the Property, Plant and Equipment (Vehicle) account in the Vinces Canton Fire Department. | es_ES |
| dc.description.abstract | El presente estudio de caso, se denomina “Revalorización De La Cuenta Propiedad, Planta y Equipo en el Cuerpo de Bombero del Cantón Vinces En El Periodo 2022” se procedió a la aplicación de la NICSP 17 de Propiedad, Planta y Equipo, se suministró información necesaria para la realización de la revalorización de los activos fijos en dicha institución pública. Para poder ejecutar el presente estudio de caso usamos la técnica de investigación entrevista dirigida a la contadora. Por medio de esta entrevista, se obtuvieron las evidencias necesarias como el informe del técnico de evaluó y su información financiera, lo que revelaron la no revalorización de los activos de la institución antes mencionada, la cual esta entrelazada de forma directa con la información financiera. La revalorización de activos es muy importante ya que nos permite conocer el valor actual que tiene los activos fijos de la institución, es esencial para la información financiera de la empresa, debido a qué nos ayuda a tener credibilidad en el patrimonio de dicha institución, además, a través de ello podremos saber si debemos seguir conservando nuestro bien, dicha revalorización muestra el valor en libros en la cuenta Propiedad, Planta y Equipo, y así estamos ejecutando los que nos indica la normativa del Ministerio de Economía y Finanzas y la NICSP 17. A través del presente estudio de caso se pudo confirmar la importancia de llevar una revalorización en la cuenta Propiedad, Planta y Equipo (Vehículo) en el Cuerpo de Bombero del Cantón Vinces. | es_ES |
| dc.format.extent | 50 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 | Revalorización | es_ES |
| dc.subject | Activos | es_ES |
| dc.subject | Depreciación | es_ES |
| dc.subject | Institución Pública | es_ES |
| dc.subject | Valor Actual | es_ES |
| dc.title | Revalorización de la cuenta propiedad, planta y equipo en el Cuerpo de Bombero del Cantón Vinces en el periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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