“ANÁLISIS DE LA CUSTODIA, SALVAGUARDIA Y PROCESO DE REVALORIZACIÓN DE LOS BIENES DE LARGA DURACIÓN DE LA BRIGADA DE INFANTERÍA Nº 7 LOJA”

The thesis work entitled "ANALYSIS OF THE CUSTODY, SAFEGUARD AND PROCESS OF REVALORIZATION OF THE LONG-TERM ASSETS OF THE INFANTRY BRIGADE No. 7 LOJA", it was developed with the purpose of verifying and analyzing the compliance with the current regulations related to the control of public sector assets, as well as carrying out the revaluation with the objective that the authorities know their true assets. Its development allowed to fulfill the specific objectives initially formulated in the thesis project, it was verified if the Infantry Brigade No. 7 Loja, complies with the provisions of current legal regulations, internal control was carried out through flowcharts and certificates narratives that allowed evidence that the entity complies with the real estate control processes, in the same way it was determined that the revaluation had not been carried out; therefore, the lands were revalued according to the appraisals issued by the Municipal GAD of Loja, whose market value amounted to $ 18,914,886.66 and the buildings increased to $ 7,415,972.45. As a result of the revaluation, the new values of the real estate are recorded, as well as the respective accounting entries, which will allow the institution to have up to date and reliable records for decision making. 68 68 As a result of the revaluation, the new values of real estate are recorded, as well as the respective accounting adjustments, which will allow the institution to have updated and reliable records for decision making.

• Main Author: Borja Soto, Jessica katherine (author)
• Format: bachelorThesis
• Language: spa
• Published: 2020
• Subjects: CONTABILIDAD; REVALORIZACIÓN DE BIENES DE LARGA DURACIÓN; ANÁLISIS DE LA CUSTODIA; BRIGADA DE INFANTERÍA
• Online Access: http://dspace.unl.edu.ec/jspui/handle/123456789/23225