Resumen

MAZA INIGUEZ, José Vicente; CHAVEZ CRUZ, Gonzalo  y  HERRERA PENA, Jonathan. REVALORIZATION OF PROPERTIES PLANT AND EQUIPMENT (PPYE) FOR FINANCING PURPOSES. Universidad y Sociedad [online]. 2017, vol.9, n.3, pp. 184-190. ISSN 2218-3620.

The objective of this work is to provide a valuation alternative for plant and equipment (PPyE) by an Authorizing Officer, authorized by control entities, specifically the Superintendency of Companies and National Financial Corporation CFN of Ecuador, as a requirement for Access to mortgage loans, with real support for an effective study of the cost of the fair value of a non-financial asset. In this sense, the revaluation of a PPyE is analyzed and the methodology used is the comparative method with the application of the International Accounting Standard (NIC) 16, to ensure that the reader can assimilate its execution and therefore analyze its relevance in similar cases, The results show that the use of the revaluation model had a positive impact on the company's equity, significantly improving its financial position. Finally, the conclusions of the research carried out, correlated with the benefits of its application, are described, since managers can count on relevant and up-to-date information on their investments, a fundamental basis for making efficient decisions in order to substantially improve their Economic and financial profitability.

Palabras clave : Revaluation model; mortgage loans; International Standard; fair value.

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