Bibliographic citations
Aucca, L., Ríos, L. (2019). NIC 40: Propiedades de Inversión y su impacto Financiero y Tributario en las empresas Inmobiliarias del distrito de Santiago de Surco, año 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/648661
Aucca, L., Ríos, L. NIC 40: Propiedades de Inversión y su impacto Financiero y Tributario en las empresas Inmobiliarias del distrito de Santiago de Surco, año 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/648661
@misc{renati/386478,
title = "NIC 40: Propiedades de Inversión y su impacto Financiero y Tributario en las empresas Inmobiliarias del distrito de Santiago de Surco, año 2018",
author = "Ríos Muñoz, Lorena Yanina",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
Abstrac: The present investigation was prepared with the objective of analyzing IAS 40 and determining the financial and tax impact of investment properties in the companies of the real estate sector of the Santiago de Surco district, year 2018, our main instrument is the International Accounting Standard IAS 40 “Investment Property”, with the issuance of this standard, the need arose to review the accounting treatment that reasonably presents the figures of the Financial Statements and the decision making by the users. Within chapter I Theoretical framework, a study is carried out regarding International Accounting Standards, definition, evolution, objective, initial and subsequent disclosure of IAS 40 "Investment Property"; the types of models are investigated at cost or fair value and transfers, the real estate sector and the financial and tax impact are also analyzed. In chapter II, the main and secondary problem is posed, as well as the general and specific objectives, main and secondary hypotheses. Chapter III Research methodology will define the population and sample to evaluate during our investigation. In chapter IV Development of the investigation where we apply the in-depth interviews to the specialists of the subject and the development of the case of a company of the real estate sector that has an investment property. In Chapter V Analysis of results, the interviews, the case study and the validation of the general and specific hypotheses regarding the results obtained are developed. To obtain a better understanding of the norm, an example was made where the transfer of the property is detailed, which ceases to be Plant and Equipment Property (IAS 16) becoming an Investment Property (IAS 40), which details The corresponding analysis.
This item is licensed under a Creative Commons License