Bibliographic citations
Castro, R., Goicochea, S. (2015). Aplicación de la revaluación voluntaria de activos fijos y su Incidencia en la situación económica y Financiera de la Empresa Sánchez Rico Ingeniería y Construcción S.A. – año 2014 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/1489
Castro, R., Goicochea, S. Aplicación de la revaluación voluntaria de activos fijos y su Incidencia en la situación económica y Financiera de la Empresa Sánchez Rico Ingeniería y Construcción S.A. – año 2014 [Tesis]. PE: Universidad Privada Antenor Orrego; 2015. https://hdl.handle.net/20.500.12759/1489
@misc{renati/1347238,
title = "Aplicación de la revaluación voluntaria de activos fijos y su Incidencia en la situación económica y Financiera de la Empresa Sánchez Rico Ingeniería y Construcción S.A. – año 2014",
author = "Goicochea Vigo, Sandra Viviana",
publisher = "Universidad Privada Antenor Orrego",
year = "2015"
}
The present research has as main objective to demonstrate that the application of the voluntary revaluation of fixed assets affects the state of economic - financial situation of the company Sanchez Rico Engineering and Construction SA in 2014, he was assigned an additional fixed assets obtained expert report prepared by a competent professional value. While conducting thesis research techniques were used as interview, questionnaire and document analysis in order to understand and analyze the current situation of fixed assets, the level of adaptability of IAS 16, the accounting treatment of the recognition and depreciation fixed assets acquired by the company. Concluding that the application of the voluntary revaluation of fixed assets affects the state of economic - financial situation of the company Sanchez Rico Engineering and Construction SA in 2014, because after the revaluation favorably increases the asset account and equity, not affecting the income statement in 2014. Finally, this research will provide further information to the company, on the correct application of the voluntary revaluation of fixed assets, allowing to present a state of economic - financial situation reasonably and with values consistent with their current reality
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