Citas bibligráficas
Julca, D., (2019). Aplicación de la NIC 16 propiedad, planta y equipo y su efecto en los estados financieros de la empresa Tubonorte S.A.C., Trujillo, 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21724
Julca, D., Aplicación de la NIC 16 propiedad, planta y equipo y su efecto en los estados financieros de la empresa Tubonorte S.A.C., Trujillo, 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21724
@misc{renati/421462,
title = "Aplicación de la NIC 16 propiedad, planta y equipo y su efecto en los estados financieros de la empresa Tubonorte S.A.C., Trujillo, 2018",
author = "Julca Aguilar, David Samir",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The main objective of this research work is to demonstrate that the application of IAS 16 Property, plant and equipment influences the Financial Statements of the company Tubonorte S.A.C; increasing the value of fixed assets and restating the accumulated depreciation by adjusting them to fair value. During the realization of the test, research techniques such as interview and documentary analysis were used in order to know and analyze the current situation of fixed assets based on what is expressed in IAS 16, such that it was determined that the composition for fixed assets, and make adjustments to cost and depreciation through the valuation made to the assets of the company by a competent professional. Reaching the conclusion that the application of IAS 16 allows us to show its effect in the Financial Statements of the company by recording the accounting adjustments at fair values in the Property, Plant and Equipment and in Equity; to know their real financial situation, and achieve greater control over fixed assets, as well as their residual value, useful life and accumulated depreciation. Finally, this research work will provide more information to companies on the correct application of the fair value of fixed assets, since it allows to present the Financial Statements in a reasonable manner and with values according to their current reality.
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