Bibliographic citations
Cutti, L., Roman, J. (2024). Análisis del reconocimiento del mantenimiento mayor y reemplazos de los bienes de las concesiones según NIC 38 en los estados financieros de Red de Energía del Perú, 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674834
Cutti, L., Roman, J. Análisis del reconocimiento del mantenimiento mayor y reemplazos de los bienes de las concesiones según NIC 38 en los estados financieros de Red de Energía del Perú, 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674834
@misc{renati/419559,
title = "Análisis del reconocimiento del mantenimiento mayor y reemplazos de los bienes de las concesiones según NIC 38 en los estados financieros de Red de Energía del Perú, 2023",
author = "Roman Santillan, Julio Cesar",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The main objective of this work of professional sufficiency is to propose an alternative solution for the incorrect recognition in the financial statements of the activities that are part of the major maintenance and replacements of the assets of the concession in Red de Energía del Perú, according to IAS 38 - Intangibles. In this way, three alternatives will be proposed and evaluated to solve the problem presented by the company. The methodology used is qualitative, with an explanatory approach. For the collection of information, in-depth interviews were conducted with three experts with sufficient knowledge of the problem addressed. Likewise, public information on the company has been collected in order to understand the identified problem. In this case, a problem was evidenced in the company with the recognition and discrimination of activities related to major maintenance, due to the lack of technical accounting and financial knowledge, because the company does not have an internal consultant specialized in IFRS. Therefore, the most viable alternative was proposed and chosen for the company to carry out a technical study through a prestigious consulting firm to prepare a maintenance plan in accordance with the requirements of the concession contract signed with the Peruvian State.
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