ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)

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This article presents an analysis of the metric Market Value / Book Value of companies listed on the Lima Stock Exchange, and as this relationship is considered by the International Accounting Standard for Impairment of Assets in the process of evaluating signs of deterioration by the company. In th...

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Detalles Bibliográficos
Autor: Vilchez Olivares, Percy Antonio
Formato: artículo
Fecha de Publicación:2011
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/3698
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/3698
Nivel de acceso:acceso abierto
Materia:Deterioro de activos
valor bursátil / valor contable
Norma contable.
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spelling ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)ANÁLISIS DE LA RELACIÓN ENTRE EL VALOR BURSÁTIL / VALOR CONTABLE Y LA APLICACIÓN DE LA NORMA CONTABLE (Por deterioro de Activos)Vilchez Olivares, Percy AntonioDeterioro de activosvalor bursátil / valor contableNorma contable.This article presents an analysis of the metric Market Value / Book Value of companies listed on the Lima Stock Exchange, and as this relationship is considered by the International Accounting Standard for Impairment of Assets in the process of evaluating signs of deterioration by the company. In this regard, the article describes the conceptual and normative aspects of the Standard Impairment of Assets, Methodology for the implementation of Impairment of Assets, an analysis of the results of the relation Market Value / Book Value to submitted by companies listed on the Lima Stock Exchange, and its impact on establishing evidence of deterioration in the business.El presente artículo presenta un análisis de la métrica Valor Bursátil/ Valor Contable de las empresas que cotizan en la Bolsa de Valores de Lima, y como esta relación es considerada por la Norma Internacional de Contabilidad Deterioro del Valor de los Activos en el proceso de evaluar indicios de deterioro por parte de la empresa. Al respecto, en el artículo se describe los aspectos conceptuales y normativos de la Norma Deterioro del Valor de los Activos, la Metodología para la aplicación del Deterioro del Valor de los Activos, un análisis de los resultados de la relación Valor Bursátil/Valor Contable que presentan las empresas que cotizan en Bolsa de Valores de Lima, y su impacto en el establecimiento de indicios de deterioro en las empresas.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2011-06-17info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/369810.15381/quipu.v18i35.3698Quipukamayoc; Vol. 18 Núm. 35 (2011); 43-49Quipukamayoc; Vol. 18 No. 35 (2011); 43-491609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/3698/2961Derechos de autor 2011 Percy Antonio Vilchez Olivareshttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/36982020-05-29T12:03:39Z
dc.title.none.fl_str_mv ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
ANÁLISIS DE LA RELACIÓN ENTRE EL VALOR BURSÁTIL / VALOR CONTABLE Y LA APLICACIÓN DE LA NORMA CONTABLE (Por deterioro de Activos)
title ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
spellingShingle ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
Vilchez Olivares, Percy Antonio
Deterioro de activos
valor bursátil / valor contable
Norma contable.
title_short ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
title_full ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
title_fullStr ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
title_full_unstemmed ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
title_sort ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
dc.creator.none.fl_str_mv Vilchez Olivares, Percy Antonio
author Vilchez Olivares, Percy Antonio
author_facet Vilchez Olivares, Percy Antonio
author_role author
dc.subject.none.fl_str_mv Deterioro de activos
valor bursátil / valor contable
Norma contable.
topic Deterioro de activos
valor bursátil / valor contable
Norma contable.
description This article presents an analysis of the metric Market Value / Book Value of companies listed on the Lima Stock Exchange, and as this relationship is considered by the International Accounting Standard for Impairment of Assets in the process of evaluating signs of deterioration by the company. In this regard, the article describes the conceptual and normative aspects of the Standard Impairment of Assets, Methodology for the implementation of Impairment of Assets, an analysis of the results of the relation Market Value / Book Value to submitted by companies listed on the Lima Stock Exchange, and its impact on establishing evidence of deterioration in the business.
publishDate 2011
dc.date.none.fl_str_mv 2011-06-17
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/3698
10.15381/quipu.v18i35.3698
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/3698
identifier_str_mv 10.15381/quipu.v18i35.3698
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/3698/2961
dc.rights.none.fl_str_mv Derechos de autor 2011 Percy Antonio Vilchez Olivares
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2011 Percy Antonio Vilchez Olivares
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
dc.source.none.fl_str_mv Quipukamayoc; Vol. 18 Núm. 35 (2011); 43-49
Quipukamayoc; Vol. 18 No. 35 (2011); 43-49
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.879096
ANALYSIS OF THE RELATIONSHIP BETWEEN THE MARKET VALUE / BOOK VALUE AND APPLICATION OF ACCOUNTING STANDARDS (IMPAIRMENT OF ASSETS)
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).

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