Revalorización de propiedad planta y equipo en la Empresa Eléctrica Provincial de Cotopaxi Elepcosa.

This project aimed to the revaluation of assets of the Property, Plant and Equipment account of ELEPCOSA Company, through the application of data collection methods, and obtaining recorded information in order to make an adjustment of the value of the inventory to its current value. This procedure is an update of the book value of an asset according to the market price or real value, in order to ensure that the carrying amount of such asset does not differ significantly from what could be determined using the fair value at the end of the period. A methodology with a quantitative approach was used, a descriptive and bibliographic type of research, whose technique used was the interview, the instrument applied was the interview directed to 5 officials of the inventory department of the entity in order to collect information related to the study. Likewise, the current regulations applicable to revaluation processes in the public sector that allow the execution of this process were reviewed. The stages that were fulfilled for the development of the work were: 1) formation of the technical review committee, 2) selection and hiring of the expert appraiser, physical inspection of the assets of the property, plant and equipment account, accounting valuation, revaluation, accounting adjustments records and the effect on the financial statements. In conclusion, a negative difference of the values recorded in books with the revaluation was determined, identifying a value of US$ 1.917.551,51; however, the review of the statement of financial position shows a value of US$ 3,785,308.86, as opposed to the value obtained from the revaluation, which is US$ 1.867.757,35. In order to solve the problem, adjustments were made to the accounts observing a deficit due to revaluation to the Property, Plant and Equipment account for the period 2022.

• Auteur principal: Noroña Plasencia, Fernando José (author)
• Autres auteurs: Chuquilla Sopalo, Katherin Gissella (author)
• Format: bachelorThesis
• Langue: spa
• Publié: 2024
• Sujets: CONTABILIDAD GUBERNAMENTAL; NORMAS TÉCNICAS NIC_NIFF_SECCION17-27_NIC-SP 17; PROPIEDAD PLANTA Y EQUIPO; REVALORIZACIÓN ACTIVOS
• Accès en ligne: http://repositorio.utc.edu.ec/handle/27000/12102