<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2960-2467</journal-id>
<journal-title><![CDATA[e-Revista Multidisciplinaria del Saber]]></journal-title>
<abbrev-journal-title><![CDATA[e-Rev. Multidiscip. Saber]]></abbrev-journal-title>
<issn>2960-2467</issn>
<publisher>
<publisher-name><![CDATA[Centro de Investigación en Tecnologías de Salud y Ambiente (CITSA)]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2960-24672025000100247</article-id>
<article-id pub-id-type="doi">10.61286/e-rms.v3i.189</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Revaluación de propiedad, planta y equipo: Un análisis comparativo de su impacto tributario y financiero en sectores clave de la economía peruana]]></article-title>
<article-title xml:lang="en"><![CDATA[Revaluation of property, plant, and equipment: A comparative analysis of its tax and financial impact in key sectors of the peruvian economy]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Tenorio Alanya]]></surname>
<given-names><![CDATA[Franz Martin]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Nacional Federico Villarreal  ]]></institution>
<addr-line><![CDATA[Lima ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>3</volume>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_arttext&amp;pid=S2960-24672025000100247&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_abstract&amp;pid=S2960-24672025000100247&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://ve.scielo.org/scielo.php?script=sci_pdf&amp;pid=S2960-24672025000100247&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este trabajo analizó cómo la revaluación de propiedad, planta y equipo incide en los aspectos tributarios y financieros de SEDA Ayacucho durante el periodo 2019-2024. La investigación fue básica, con enfoque cuantitativo, combinó cuestionarios estructurados con un análisis detallado de informes financieros. Se adoptó un muestreo censal, considerando a 50 profesionales clave en áreas administrativas y contables. Los hallazgos mostraron que, cuando las revaluaciones se situaron en un nivel intermedio, el 60% de los casos analizados reflejaron un impacto tributario y financiero también de magnitud media. La aplicación de la NIC 16 mostró que el 60% de los casos presentaron un impacto de magnitud intermedia, indicando un manejo técnico cuidadoso en las políticas contables. En cuanto a la valoración razonable de activos, se observó que el 55% alcanzaron un nivel bajo, asociado a un impacto moderado en los indicadores tributarios y financieros. Por su parte, la gestión tributaria basada en la NIC 12 evidenció un efecto mayoritariamente intermedio en el 80% de los escenarios evaluados, destacando un manejo eficiente de las discrepancias temporales y una estricta alineación con la normativa vigente. En conclusión, las estrategias contables implementadas en SEDA Ayacucho fortalecieron la fiabilidad de los estados financieros y aseguraron la sostenibilidad económica de la organización, priorizando el cumplimiento de los requisitos normativos y la transparencia en la información financiera. Este modelo representa una guía útil para empresas que operan en contextos regulatorios similares.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This study analyzed how the revaluation of property, plant, and equipment impacts the tax and financial aspects of SEDA Ayacucho during the 2019-2024 period. The research was fundamental, with a quantitative approach, combining structured questionnaires with a detailed analysis of financial reports. A census sampling method was adopted, considering 50 key professionals from administrative and accounting areas. The findings revealed that when revaluations were at an intermediate level, 60% of the analyzed cases reflected a tax and financial impact of similar magnitude. The application of NIC 16 showed that 60% of the cases presented an intermediate-level impact, indicating meticulous technical management of accounting policies. Regarding the fair value of assets, it was observed that 55% reached a low level, associated with a moderate impact on tax and financial indicators. Meanwhile, tax management based on NIC 12 evidenced a predominantly intermediate effect in 80% of the evaluated scenarios, highlighting efficient handling of temporary differences and strict alignment with current regulations. In conclusion, the accounting strategies implemented at SEDA Ayacucho strengthened the reliability of financial statements and ensured the organization&#8217;s economic sustainability, prioritizing compliance with regulatory requirements and transparency in financial reporting. This approach serves as a useful guide for companies operating in similar regulatory contexts.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[revaluación de activos]]></kwd>
<kwd lng="es"><![CDATA[impacto tributario]]></kwd>
<kwd lng="es"><![CDATA[impacto financiero]]></kwd>
<kwd lng="es"><![CDATA[NIC 16]]></kwd>
<kwd lng="es"><![CDATA[NIC 12]]></kwd>
<kwd lng="en"><![CDATA[asset revaluation]]></kwd>
<kwd lng="en"><![CDATA[tax impact]]></kwd>
<kwd lng="en"><![CDATA[financial impact]]></kwd>
<kwd lng="en"><![CDATA[NIC 16]]></kwd>
<kwd lng="en"><![CDATA[NIC 12]]></kwd>
</kwd-group>
</article-meta>
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