Abstract

TENORIO ALANYA, Franz Martin. Revaluation of property, plant, and equipment: A comparative analysis of its tax and financial impact in key sectors of the peruvian economy. e-Rev. Multidiscip. Saber [online]. 2025, vol.3, e-RMS08072025.  Epub Sep 23, 2025. ISSN 2960-2467.  https://doi.org/10.61286/e-rms.v3i.189.

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’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.

Keywords : asset revaluation; tax impact; financial impact; NIC 16; NIC 12.

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )