Análisis financiero de los efectos de la depreciación sobre el revalúo de las naves y barcazas, en el margen bruto de empresas del sector pesquero en la ciudad de Guayaquil año 2021.

Abstract

The purpose of this research work focuses on analyzing the financial activities that demonstrate the effect of depreciation on revalued property, plant and equipment in a company in the fishing sector. To develop the work, ships and barges have been considered as an asset class to analyze depreciation costs and indicate the effect on gross margin, this revaluation constitutes an increase in book value. As a result of this investigation, information will be obtained indicating that when an element of property, plant and equipment is revalued, the amount of costs in books will be adjusted under the study or report of a qualified expert who certifies the reexpression of the book cost of these items. Once assimilated and knowing the generalities of this investigation, it will be possible to ensure the effect on the result of the entities that reflect a revaluation in their accounting books that is later reflected in their financial statements of the entities analyzed. The cost of depreciation incurred by entities for the use of their fixed assets over the years causes a decrease in the cost or acquisition value of the assets, these are completely affected when an asset is adjusted for revaluation.