Abstract

MARTINEZ-LLANGARI, Gladys Rosario; PINDA-GUANOLEMA, Bayron Ramiro  and  ROMERO-FERNANDEZ, Ariel José. Property, plant, and equipment revaluation in the decentralized municipal self-government from the Colta canton. Noesis [online]. 2025, vol.7, n.esp1, pp.1316-1333.  Epub Nov 30, 2025. ISSN 2739-0365.  https://doi.org/10.35381/noesisin.v7i1.493.

This article examines the accounting procedure applied to material assets within the Decentralized Autonomous Government (GADM) of Colta Canton, in accordance with Ministerial Agreement 067-a key regulation in Ecuadorian Governmental Accounting. The study aimed to determine the process for the revaluation of property, plant, and equipment through a descriptive, qualitative, non-experimental, and cross-sectional investigation. Direct observation was employed as the primary technique, based on a review of the 2019 financial statements and the annual operational plan. The research involved a comprehensive documentary and conceptual analysis, aligned with current accounting regulations. Findings revealed the absence of accounting records related to the revaluation of fixed assets, indicating a gap in regulatory compliance. It is concluded that the Finance Directorate must implement the procedures established in the accounting standards to ensure traceability, transparency, and reliability of financial statements, thereby strengthening asset management within public administration.

Keywords : Property; plant and equipment; Assets; Financial Statements..

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