Propiedad, planta y equipo de la Empresa Grusepe S. A. en la ciudad de Babahoyo durante el periodo 2023.

Laboratorios Unilab, an automated clinical laboratory in Ecuador, has not performed the revaluation of its property, plant and equipment, which may have fiscal and budgetary consequences. The study seeks to evaluate the property, plant, and equipment, establish measures to mitigate risks, and suggest a plan for revaluation. Revaluation is crucial to reflect the current value of fixed assets in the financial statements. The general objective of the case study is to evaluate the property, plant and equipment through the accounting records of 2023, the specific objectives are to analyze the Property, Plant and Equipment account, establish measures to mitigate risks and suggest a plan for revaluation. The study uses a mixed approach, while the types of research were documentary and field, the line of research is financial, administrative, tax, audit and control management. This study seeks to highlight the importance of keeping the values of fixed assets up to date through revaluation and complying with applicable accounting principles and regulations. On the other hand, data collection techniques such as an interview with the laboratory accountant were used to obtain information on the management of the financial information of Property, Plant and Equipment (PPE) and the application of International Accounting Standard (IAS) 16. In addition, a documentary analysis of the entity's financial statements was performed.

• Hlavní autor: Del Valle Rosado, Odalys Anais (author)
• Médium: bachelorThesis
• Vydáno: 2024
• Témata: Estados financieros; Revalorización; NIC; Activos fijos; PPyE
• On-line přístup: http://dspace.utb.edu.ec/handle/49000/17157