Citas bibligráficas
Requejo, D., Ruiz, N. (2020). Valuación de activos según la NIC 17-SP en la Universidad Nacional de San Martín, periodo 2019. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3822
Requejo, D., Ruiz, N. Valuación de activos según la NIC 17-SP en la Universidad Nacional de San Martín, periodo 2019. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2020. http://hdl.handle.net/11458/3822
@misc{renati/1055081,
title = "Valuación de activos según la NIC 17-SP en la Universidad Nacional de San Martín, periodo 2019.",
author = "Ruiz Diaz, Norvil",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2020"
}
The thesis entitled "Valuation of assets according to IAS 17-SP at the National University of San Martin, period 2019", is an applied research, explanatory level, with a non-experimental design, having as population all the workers of the administrative and accounting area of the UNSM; applying the techniques of technical data recording and the semi-structured interview, and as instruments the technical data sheet and the semi-structured interview sheet. It concludes that the valuation of assets and the IAS 17_SP of the National University of San Martin, year 2020, are not related to each other, where the average value of the indicators is 53.21%, caused mainly by organizational factors of the accounting management. The asset valuation factors at the National University of San Martin are deficient, with an average valuation of 35.71%, where the administrative dimension obtains a valuation of 50% and the organizational dimension with 16.7%. The level of implementation of IAS 17_SP at the National University of San Martin, has a weighting of the indicators of 70.7%, value considered as regular
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