Bibliographic citations
Condor, S., Zambrano, A. (2021). Impacto Financiero del Valor Razonable de las Propiedades de Inversión por COVID-19 en la información financiera de empresas acreditadas como “Best Place to Live”, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657627
Condor, S., Zambrano, A. Impacto Financiero del Valor Razonable de las Propiedades de Inversión por COVID-19 en la información financiera de empresas acreditadas como “Best Place to Live”, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657627
@misc{renati/397347,
title = "Impacto Financiero del Valor Razonable de las Propiedades de Inversión por COVID-19 en la información financiera de empresas acreditadas como “Best Place to Live”, 2020",
author = "Zambrano Cardenas, Abraham Carlos",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
The main purpose of this research is to define and evaluate the financial impact of the fair value of investment properties (IAS 40) due to the effect of COVID-19 in companies in the construction sector accredited by "Best Place to Live" in Lima, year 2020. The research is based on how the change in fair value impacts financial information for companies in the construction sector. Fair value is a relevant factor for defining the value of an asset, especially in the current situation where the values are constantly fluctuating in an acceptable range for companies. Asset prices fluctuate from the arrival of COVID-19 to the point of change in supply and demand for assets. Inventories within companies in the construction sector exist through the transfer of investment properties. These inventories are considered as such by the operational activities of the companies, since an investment property must undergo a transition to be sold. The transfer of an asset considered as investment property from or to an inventory may include its reclassification. This transfer affects the value of the asset itself by the form of measurement that will be granted, this is due to the nature of the asset due to the change of destination it will have. In the following work we will carry out said evaluation and definition of the fair value of investment properties, in order to demonstrate the existence of a variation in the value of real estate investments. As a result of the investigation, the hypotheses were successfully validated and a correct conclusion was reached.
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