Bibliographic citations
Rodriguez, E., Reategui, E. (2016). La revaluación de edificios y terrenos y su efecto en los estados financieros de la Universidad Nacional de San Martín. Año 2014. [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2190
Rodriguez, E., Reategui, E. La revaluación de edificios y terrenos y su efecto en los estados financieros de la Universidad Nacional de San Martín. Año 2014. [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2016. http://hdl.handle.net/11458/2190
@misc{renati/1059260,
title = "La revaluación de edificios y terrenos y su efecto en los estados financieros de la Universidad Nacional de San Martín. Año 2014.",
author = "Reategui Quevedo, Erick Raul",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2016"
}
The research work entitled "the revaluation of buildings and land and its effect on the financial statements of the national university of san martín. Year 2014 ", part of the problem what is the effect of the revaluation of buildings and land in the financial statements of the national university of san martín. Year 2014? To answer this question, the hypothesis has been raised in the sense that the effect corresponds to a revaluation surplus when there is an increase in value in the result for the year 2014. The general purpose is precisely to explain this effect through the documentary analysis, having to operationalize both variables in dimensions and indicators allowing to quantify their causal relationship. The type of research is applied and given at the descriptive-explanatory level, using the non-experimental design of a transactional type of functional cause-effect relationship and the methods used are: analytical - synthetic and inductive-deductive as well as the application of techniques such as documentary analysis that allowed the development of research. The results of the research have led to the verification of the hypothesis confirming the same that has allowed validation, and also proposes recommendations to improve this mechanism of importance for the accounting process of the university. Key words: Revaluation of Buildings and Land, Financial Statements.
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