Bibliographic citations
Alarcón, C., Candía, F. (2022). Identificación de los costos y gastos de importación para definir el Procedimiento técnico de imputación al valor final de los bienes importados - Almacenera Panamericana S.A. periodo 2019 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/5823
Alarcón, C., Candía, F. Identificación de los costos y gastos de importación para definir el Procedimiento técnico de imputación al valor final de los bienes importados - Almacenera Panamericana S.A. periodo 2019 []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/5823
@misc{renati/24472,
title = "Identificación de los costos y gastos de importación para definir el Procedimiento técnico de imputación al valor final de los bienes importados - Almacenera Panamericana S.A. periodo 2019",
author = "Candía Lovaton, Fressy Asunción",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
The present thesis entitled "Identification of Import Costs and Expenses to define the Technical Procedure of Imputation to the Final Value of Imported Goods - Almacenera Panamericana S.A. Period 2019", has as a problem What technical procedure of accounting valuation should be established to identify the costs and expenses incurred in the process of importing goods, which allows to incorporate them to the final value of imported goods and disclose them appropriately in the current assets of the company Almacenera Panamericana S. A. Period 2019? A. Period 2019? being the objective to identify the technical procedure of accounting valuation that identifies the costs and expenses incurred in the process of importing goods, which allows to incorporate them to the final value of the imported goods and disclose them appropriately in the current assets made by the company Almacenera Panamericana S.A. Period 2019. Its quantitative approach, descriptive scope, non- experimental design, population and sample the files and import SADs, using as technique and instruments the documentary review and the questionnaire. Reaching the conclusion that the company ALPASA, has implemented the commercial, financial, tax and accounting practice of considering the payment for services for the calculation of insurance and freight, this causes that there is a higher financial amount of calculation base, as evidenced and properly exposed in Tables 5, 6, 7, 8, 8, 9, 10 11 and 12, these accounting criteria do not conform to the provisions of IAS 2, since the so-called "collateral expenses", are processed as expenses and imputed to the period, through account 94 Administrative Expenses, for our criteria we consider that such expenses should be imputed and directed to the value of the goods, as inventories and to the cost account 97 Financial Costs.
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