Bibliographic citations
Aguayo, A., Rosales, J. (2024). La Depreciación del Activo Fijo y su Impacto en la Rentabilidad en una Empresa de Carga Pesada Bajo la NIC 16, 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674585
Aguayo, A., Rosales, J. La Depreciación del Activo Fijo y su Impacto en la Rentabilidad en una Empresa de Carga Pesada Bajo la NIC 16, 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674585
@misc{renati/1298294,
title = "La Depreciación del Activo Fijo y su Impacto en la Rentabilidad en una Empresa de Carga Pesada Bajo la NIC 16, 2023",
author = "Rosales Ramos, Jorge Luis",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
This professional sufficiency paper presents a real problem that affronts the company Transporte Tula Ramos at the moment. The organization depreciates its fixed assets based on a tributary rate, generating an accelerated depreciation. The objective of this investigation is to determine how the depreciation of the fixed assets impacts on the profitability of the company under IAS 16. This research proposes two possibles alternatives including the needed resources, deadlines, and viability to implement them on the company, with the aim to present the accounting based on the Accounting Standards. The methodology used is qualitative methodological approach of an explanatory nature, cross-sectional non-experimental. The information was collected through two structured interviews with accounting professionals. This investigation concludes that the company should depreciate its assets based on the financial useful life, that is why it was recommended to make a retrospective adjustment in the fixed asset category with the purpose of presenting reasonably the Financial Statements and generating a positive impact on profitability. It is worth mentioning that these results will be sustainable in the long term through an adequate control between managers, the accounting area and the operational area. It is recommended to choose the second alternative because it will have a positive impact on the net profit, resource management and presentation of Financial Statements, making them reasonable and useful for the decision-making of the interested parties.
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