Bibliographic citations
Zavaleta, C., Casanova, Z. (2019). Revaluación de los activos inmovilizados y la determinación del valor razonable de la empresa emporio Virgen de Chapi S.A.C., Trujillo, 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22151
Zavaleta, C., Casanova, Z. Revaluación de los activos inmovilizados y la determinación del valor razonable de la empresa emporio Virgen de Chapi S.A.C., Trujillo, 2017 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22151
@misc{sunedu/3004328,
title = "Revaluación de los activos inmovilizados y la determinación del valor razonable de la empresa emporio Virgen de Chapi S.A.C., Trujillo, 2017",
author = "Casanova Paredes, Zully Marlin",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The present investigation in the agroindustrial company EMPORIO VIRGEN DE CHAPI SAC located in the district of hope, in the year 2017 corresponds to the line of technological research for the formulation of accounting information and research design of pre-experimental type whose total assets it is 1 166,924.20 soles, of which 636,583.00 represents the value of its "property, machinery and equipment", that is, 55% of its total assets. The main objective of this research work is to determine the fair value of the immobilized assets of Emporio Virgen de Chapi SAC. Through this investigation, the real value of immobilized assets is determined through the list of all assets and expert reports to find depreciation, useful life, residual value, asset disposals and revaluation. For the realization of the thesis research techniques were used as the interview to 03 people representing different areas of the company as the manager. Engineer and operator in order to collect information that allows to establish an analysis of the results in order to know and analyze the current situation of immobilized assets and thus compare with IAS 16 properties, plant and equipment for the accounting treatment and recognition of these. Reaching the conclusion that the application of IAS 16 Properties, plant and equipment of fixed assets has a positive impact on accounting adjustments, ie the differences were recorded to show the current value and for a correct decision making.
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