This research work entitled: "Revaluation of fixed assets, its effects on financial information and its correct presentation for decision-making in the Yavarí District Municipality, period 2019", corresponding to the finance research line, has had the objective to evaluate the application of the revaluation of fixed assets through technical studies, in order to correct and improve the reasonableness of financial information in decision making. The research is of a documentary type, with a quantitative approach, the results were obtained based on a sample consisting of 4 employees of the Patrimonial Assets Maintenance and Auxiliary Services unit, the technique used being the survey, which was prepared and applied through the questionnaire, with the aim of collecting information to establish an analysis of the results. From the collection of information and analysis of results, it has bee...