Bibliographic citations
Llacsa, C., Tocas, V. (2021). Análisis de la revaluación voluntaria de activos fijos establecida por la NIC 16 y su efecto en el impuesto a la renta corriente empresarial en una empresa dedicada al cultivo de café y cacao ubicada en la región Junín [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/18406
Llacsa, C., Tocas, V. Análisis de la revaluación voluntaria de activos fijos establecida por la NIC 16 y su efecto en el impuesto a la renta corriente empresarial en una empresa dedicada al cultivo de café y cacao ubicada en la región Junín []. PE: Pontificia Universidad Católica del Perú; 2021. http://hdl.handle.net/20.500.12404/18406
@misc{renati/532967,
title = "Análisis de la revaluación voluntaria de activos fijos establecida por la NIC 16 y su efecto en el impuesto a la renta corriente empresarial en una empresa dedicada al cultivo de café y cacao ubicada en la región Junín",
author = "Tocas Zorrilla, Valery Alessandra",
publisher = "Pontificia Universidad Católica del Perú",
year = "2021"
}
Through this research work seeks to analyze the revaluation voluntary of fixed assets under the provisions of IAS 16 and the effect it causes in the determination of the current income tax in a company dedicated to the cultivation of coffee and cocoa.The justification of the project is based on the difference generated by the accounting of fixed assets under the guideline of IAS 16 and the tax regulations that provide the parameters for the determination of income tax and the depletion 3 of property, plant and equipment. So, the general objective of this research work is to analyze the implementation of the voluntary revaluation of fixed assets established by IAS 16 for a company dedicated to the cultivation of coffee and cocoa located in the Junín region and its impact on three variables : Statement of Financial Position, Income Statement and the determination of the current income tax in the period 2019.Based on this, specific objectives have been established to analyze the effect of revaluation in the determination of income tax, the profitability of fixed assets of the company and the Stockholders' Equity account: revaluation surplus. To achieve the established targets, a qualitative approach research of correlational and descriptive type has been determined to analyze the relationship of the identified variables. The present project is useful for the company because it hasn’t done a revaluation of its fixed assets so far. Therefore, these values may be outdated and not reflect in the financial statements reliable information to help the decision making process of users.
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