Aplicación del modelo de valoración de bienes inmuebles, emitido por la Superintendencia de Economía Popular y Solidaria, a los bienes de propiedad planta y equipo de la Cooperativa de ahorro y crédito Señor de Girón, en el período 2022.

Abstract

The purpose of this integrative project is to determine the level of compliance with the regulations for the valuation of fixed assets in the presentation of the financial statements of the Cooperativa de Ahorro y Crédito Señor de Girón in the period 2022, within the framework of the importance it has the disclosure of reliable information attached to the real situation of the institution in the decision-making of interested parties. The regulatory framework constitutes the “NORMA DE CONTROL PARA LA VALORACIÓN DE LOS BIENES INMUEBLES DE PROPIEDAD DE LAS ENTIDADES DEL SECTOR FINANCIERO POPULAR Y SOLIDARIO” issued by the Superintendencia de Economía Popular y Solidaria (SEPS) in 2020. In addition, use was made of the instructions for the application of the Standard for the valuation of properties of Financial Sector Entities issued by the same control entity. A quantitative investigation was carried out in relation to the values of fixed assets in the financial statements of the institution. To obtain information, a review of records and accounting books was carried out, as well as the fixed assets section of the cooperative. In this context, it is intended to respond to the following concern: Has the Cooperativa de Ahorro y Crédito Señor de Girón applied the revaluation model of Property, Plant and Equipment provided by the SEPS, in the year 2022, observing all the regulatory criteria and the objective market conditions of the national economy? It is determined that the Cooperativa has not fully applied the regulatory provision, although the effect on the faithful presentation of the financial statements submitted to the supervision of the SEPS is not compromised.