Bibliographic citations
Vasquez, M., Hilario, F. (2023). Tratamiento contable de activos fijos significativos por reinicio de operaciones de una empresa minera – Lima 2021 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670604
Vasquez, M., Hilario, F. Tratamiento contable de activos fijos significativos por reinicio de operaciones de una empresa minera – Lima 2021 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670604
@misc{renati/410547,
title = "Tratamiento contable de activos fijos significativos por reinicio de operaciones de una empresa minera – Lima 2021",
author = "Hilario Cabezas, Frank Dany",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The purpose of this investigation is to determine the procedure to follow for the treatment of the fixed assets of a mining company that was not operating for eight years and is considering restarting activities. Therefore, the mining unit will once again use a large part of the existing fixed assets, as identified in technical studies that will be used as the basis of the economic analysis to follow. For this purpose, it will be analyzed how the amounts corresponding to said assets are presented and how their valuation should be defined according to International Accounting Standards, which are IAS 16: Property, Plant and Equipment and IAS 36: Impairment in Value of Assets; and accounting practices of the mining industry through related bibliography and interview to accounting mining specialists. These standards contemplate actions to be taken in the recognition, impairment and reversal of impairment of fixed assets; since there is a need to identify the accounting treatment, taking into account that fixed assets represent the largest investment of mining companies to be able to develop their activities. Once the procedure to follow has been determined, a quantification of the recommended procedure applied to the case of study will be proposed.
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