Citas bibligráficas
Alcalá, D., Guinetti, C. (2019). Impacto financiero de la medición posterior de Propiedad, Planta y Equipo en el sector bebidas no alcohólicas de consumo masivo en Perú, 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/626368
Alcalá, D., Guinetti, C. Impacto financiero de la medición posterior de Propiedad, Planta y Equipo en el sector bebidas no alcohólicas de consumo masivo en Perú, 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/626368
@misc{renati/369034,
title = "Impacto financiero de la medición posterior de Propiedad, Planta y Equipo en el sector bebidas no alcohólicas de consumo masivo en Perú, 2017",
author = "Guinetti Ortiz, Claudia Stephanie",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present Thesis work was developed with the purpose of determine the financial impact of the subsequent measurement of property, plant and equipment in the non-alcoholic beverage sector of mass consumption in Peru, 2017. Therefore, the research will be based on the International Accounting Standard 16 (hereinafter, IAS 16) "Property, Plant and Equipment" and the International Accounting Standard 36 (hereinafter, IAS 36) "Impairment of assets”. This research is based on companies in the non-alcoholic beverage of mass consumption industry, category called “Soft Drinks”. This market is composed by carbonated drinks, bottled water, nectars, juices, energy drinks and others. The most important item of total assets in this sector is "Property, Plant and Equipment". It represents approximately 55% of total assets. Therefore, it is considered so important to analyze the subsequent measurement of PPE to have the best faithful representation of the Financial Statements. In the theoretical framework, the concepts of both NICs are analyzed and the composition of sector under study and its future trends. Then, in the research plan, the problem, hypothesis and objectives are defined. After that, the methodology is developed where qualitative instruments will be used, like depth interviews and quantitative instruments, such as surveys. Both instruments were made to experts in the non-alcoholic beverages sector and to partners of the most important audit companies of this country (PWC Peru and EY Peru). In addition, a case study will be developed to quantify the application of a new model of subsequent measurement, the impairment of assets and the impact on financial ratios. Finally, in the development chapter, the results of the instruments are shown and in the chapter of analysis the effects obtained with the hypotheses proposed are evaluated. It is concluded that the subsequent measurement of Property, Plant and Equipment impacts on the financial and economic situation of companies in the sector of non- alcoholics mass consumption in Peru, 2017.
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