Citas bibligráficas
Pereda, P., (2023). Aplicación de la NIIF 15 y su incidencia en los ingresos contables de la empresa Obricom YPK S.A., Trujillo 2022 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/20752
Pereda, P., Aplicación de la NIIF 15 y su incidencia en los ingresos contables de la empresa Obricom YPK S.A., Trujillo 2022 []. PE: Universidad Nacional de Trujillo; 2023. https://hdl.handle.net/20.500.14414/20752
@misc{renati/1049675,
title = "Aplicación de la NIIF 15 y su incidencia en los ingresos contables de la empresa Obricom YPK S.A., Trujillo 2022",
author = "Pereda Obeso, Pedro Luis",
publisher = "Universidad Nacional de Trujillo",
year = "2023"
}
ABSTRACT This investigation aims to evaluate the impact of implementing International Financial Reporting Standard 15 on the accounting revenues of Obricom YPK S.A. for the year 2022. The process began with an examination of the company's accounting procedures, through an interview with the chief accountant and a survey of the administration and accounting team, resulting in a flowchart based on the gathered data. Subsequently, the directive of the standard was adopted in the company's business projects for the year, which allowed for the identification of significant variations in ongoing projects, affecting accounts receivable, deferred liabilities, and year-end financial results. These changes resulted in an increase in accounts receivable of S/ 413,373.07, in deferred liabilities of S/ 10,958.60, and in the year-end financial results of S/ 402,414.47. Such adjustments led to improvements in financial indicators, including total asset return, which rose from 11.12% to 16.44%, and a decrease in asset turnover from 1.48 to 1.43. An increase was also observed in the gross margin, operating margin, and net margin, as well as in the return on equity, which climbed from 0.15 to 0.22, and in earnings per share, which went from 3.94 to 6.41. The study concludes that the application of IFRS 15 has a favorable impact on the financial information presentation of the company.
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