Bibliographic citations
Flores, X., Bartra, A. (2020). Valuación de activos de los proyectos de inversión pública en la Universidad Nacional de San Martín, año 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3967
Flores, X., Bartra, A. Valuación de activos de los proyectos de inversión pública en la Universidad Nacional de San Martín, año 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2020. http://hdl.handle.net/11458/3967
@misc{renati/1054811,
title = "Valuación de activos de los proyectos de inversión pública en la Universidad Nacional de San Martín, año 2018.",
author = "Bartra Chavez, Amy Celeste",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2020"
}
The thesis entitled " Assets valuation of public investment projects at the National University of San Martin, year 2018"; is an applied research, with explanatory level, non-experimental cross-sectional level; having as population 15 investment projects executed in 2018, regardless that the beginning of the project necessarily was the 2018 period; applying the technique of documentary analysis. It is concluded that; the assets valuation of public investment projects at the National University of San Martin, year 2018, is carried out in accordance with IAS SP 17 and the standards issued by the National Accounting Directorate, existing deficiencies in its implementation, even though the assets of property, plant and equipment represents 93% of total non-current assets and 83. 0% of total assets; the value of the assets of public investment projects at the National University of San Martin, year 2018 that come from the contractual modality amount to S/. 40,759,370.32 in 2018, which is S/ 16,095,247.86 higher than in 2017; and those that come from direct administration amount to S/ 46,903,578.51, which amount is the same as 2017.
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