Bibliographic citations
Vilela, E., Pasapera, D. (2023). Aplicación de la NIIF para PYMES Sección 13 Inventarios y su incidencia en los estados financieros de TCA MINING PERU SAC [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/671867
Vilela, E., Pasapera, D. Aplicación de la NIIF para PYMES Sección 13 Inventarios y su incidencia en los estados financieros de TCA MINING PERU SAC [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/671867
@misc{sunedu/3596977,
title = "Aplicación de la NIIF para PYMES Sección 13 Inventarios y su incidencia en los estados financieros de TCA MINING PERU SAC",
author = "Pasapera Cáceres, Daniel",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The main objective of this professional proficiency work is to determine the incidence of the application of the International Financial Reporting Standard for SMEs section 13 Inventories in the Financial Statements of the company TCA MINING PERU SAC. This issue is of great importance, given the importance of the metalworking sector, which according to the National Society of Industries (2023), the growth expectation compared to the previous year is 3%, driven by activities related to the manufacturing of mining machinery, Therefore, the topic becomes relevant due to its impact on the inventory management of companies belonging to the sector. Therefore, it is essential that companies are aligned with the IFRS for SMEs to have more reasonable and reliable financial information and, therefore, with greater decision-making capacity. The methodology used was a qualitative approach, since unstructured interviews and a systematic review were carried out due to the use of information from different sources. The structure of the present consists of three chapters. In the first chapter, the presentation of the organization and the diagnosis of the problematic situation are made, based on the analysis of the company's Financial Statements in the periods 2021 and 2022. In the second chapter, the background theoretical framework is presented. and key concepts for the work and possible alternative solutions are identified. In the third chapter, the previously selected alternative is analyzed and the implications of said selection are discussed. Finally, the conclusions and recommendations are presented based on the information collected throughout the entire professional proficiency work.
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