Bibliographic citations
Yana, S., Estrada, J. (2021). Información financiera y la transferencia de proyectos de agua potable y alcantarillado ejecutados por la Municipalidad Provincial de Canchis, periodo 2016 – 2017 [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4237
Yana, S., Estrada, J. Información financiera y la transferencia de proyectos de agua potable y alcantarillado ejecutados por la Municipalidad Provincial de Canchis, periodo 2016 – 2017 []. PE: Universidad Andina del Cusco; 2021. https://hdl.handle.net/20.500.12557/4237
@misc{renati/27302,
title = "Información financiera y la transferencia de proyectos de agua potable y alcantarillado ejecutados por la Municipalidad Provincial de Canchis, periodo 2016 – 2017",
author = "Estrada Amésquita, Jessyca",
publisher = "Universidad Andina del Cusco",
year = "2021"
}
The thesis entitled “FINANCIAL INFORMATION AND THE TRANSFER OF POTABLE WATER AND SEWER PROJECTS EXECUTED BY THE PROVINCIAL MUNICIPALITY OF CANCHIS, PERIOD 2016 - 2017“, aims to establish the status of Financial Information for the transfer of drinking water projects and sewerage in the Provincial Municipality of Canchis period 2016 - 2017, it is a descriptive investigation, with non-experimental design and quantitative approach; The population and sample are made up of 09 projects executed and concluded and 07 servers in the Infrastructure and Accounting Offices of the Municipality, using the data collection and interview technique, through documentary analysis and the interview guide. In the present investigation, the results presented in table 09 were reached that by not carrying out the transfer of the projects, they remain in the non-current assets of the Municipality and should be recorded in Current Assets, as well as the depreciation that According to IAS SP 17 in paragraph 71, it mentions that the ¨depreciation of an asset begins when it is available for use, that is when it is in the location and conditions necessary to be able to operate in the manner intended by management ¨. According to the information obtained, we observe that the estimated depreciation for the year 2017 is 124,125.04 soles, concluding that the Provincial Municipality of Canchis presents its Financial Information in an unreliable manner because the transfer of the completed and liquidated works is not carried out due to ignorance of legal and accounting standards of the servers.
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