Fonte: TRANSITARE; Vol. 9 Núm. 1 (2023): TRANSITARE. Revista de Turismo, Economía y Negocios.; 65-85
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Resumo: The objective of this research was to evaluate the accounting policy of property, plant and equipment in small and medium-sized companies in Valledupar, for this it was based on theories of authors such as Estupiñán (2015), De lara (2017), Besteiro and Marracín ( 2017), Nieto (2004), Fierro & Fierro (2015), Varga (2007), Mendoza & Ortiz (2016) among others. Methodologically, the research has a positivist paradigm, using the quantitative approach, of an analytical type with a non-experimental, transectional or transversal field design under the quantitative approach. The population corresponds to small and medium-sized companies in Valledupar, specifically in the construction sector.
