Bibliographic citations
Guevara, M., Oclocho, A. (2020). La aplicación de la NIC 17 - SP - Inmuebles, maquinaria y equipo en las obras públicas de la Municipalidad Distrital de Chazuta, año 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4012
Guevara, M., Oclocho, A. La aplicación de la NIC 17 - SP - Inmuebles, maquinaria y equipo en las obras públicas de la Municipalidad Distrital de Chazuta, año 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2020. http://hdl.handle.net/11458/4012
@misc{renati/1054139,
title = "La aplicación de la NIC 17 - SP - Inmuebles, maquinaria y equipo en las obras públicas de la Municipalidad Distrital de Chazuta, año 2019.",
author = "Oclocho Velasquez, Alexis Raciel",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2020"
}
The research entitled “The application of IAS 17-SP - Real estate, machinery and equipment in public works of the District Municipality of Chazuta, year 2019”, applied and quantitative research, with a descriptive level and non-experimental design; having as a population 12 works executed and settled in the period 2017-2019, and 10 administrative workers related to the accounting and financial management of the entity; applying the techniques of documentary analysis and survey. In its results, it presents that the accounting processes of the application of IAS 17-SP in the public works of the Municipality, year 2019, from the perspective of workers in the administrative area, on average qualify it as regular with 56%; The assets of real estate, machinery and equipment depending on the type of public works developed by the Municipality, show values for the period 2017-2019 of S /. 2,263,574.4 of a total of liquidated works of S / 12,815,420.0, all of them coming from works by direct administration, The financial statements in relation to the application of IAS SP 17 - in the public works of the Municipality, year 2019, indicate that the amount of Property, plant and equipment for the period 2019 represents S /. 41,585,538.40, and S /. 2,263,574.4 come from assets generated in the period (2017-2019) it is inferred that it represents 18.37 times. Finally, it concludes that the application of IAS 17-SP in Property, machinery and equipment in public works of the District Municipality of Chazuta, year 2019, is direct and significant.
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