Bibliographic citations
Ganoza, A., Alba, N. (2021). Impacto financiero de la implementación de la CINIIF 23 “Tratamiento impositivo de las operaciones contables inciertas” en empresas del sector bancario en Lima, periodo 2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657625
Ganoza, A., Alba, N. Impacto financiero de la implementación de la CINIIF 23 “Tratamiento impositivo de las operaciones contables inciertas” en empresas del sector bancario en Lima, periodo 2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657625
@misc{sunedu/3000054,
title = "Impacto financiero de la implementación de la CINIIF 23 “Tratamiento impositivo de las operaciones contables inciertas” en empresas del sector bancario en Lima, periodo 2019",
author = "Alba Begazo, Nadia Alejandra",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
The purpose of this research work is to analyze the financial impact of the implementation of IFRIC 23 "Uncertainty over Income Tax Treatments" of the companies in the banking sector for the period 2019. It will be focused on that sector, because, being governed by the SBS, they have the obligation to adopt the International Financial Reporting Standards, as well as its updates. Additionally, this normative will be applied for the first time, in Peru, in 2019. During the daily operations of companies in the banking sector, accounting treatments have been identified, which are not contemplated in the Tax Legislation of Peru, causing accounting uncertainties. Due to the absence of an accounting treatment, IFRIC 23 was created to provide an optimal analysis. IFRIC 23 proposes a series of steps that allow the analysis of those uncertainties using the methods established by it, as appropriate to each identified accounting uncertainty. Because of the application of the normative, the accounting information of the companies would be more reliable and uniform since it would represent a correct accounting treatment in such scenarios. The following thesis will evaluate the financial impact related to the implementation of IFRIC 23 in companies in the banking sector to demonstrate that the accounting uncertainties identified in that sector do not generate a significant impact on the Financial Statements of the year. After the research carried out in this thesis, the hypotheses raised were successfully validated.
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