Citas bibligráficas
Gil, F., Sanchez, Y. (2022). Aplicación de la NIIF 15 y su impacto en la situación financiera y económica de la Empresa Constructora “Kronos Contratistas e Inversiones Generales EIRL”- Tarapoto, periodo 2019 -2020. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4468
Gil, F., Sanchez, Y. Aplicación de la NIIF 15 y su impacto en la situación financiera y económica de la Empresa Constructora “Kronos Contratistas e Inversiones Generales EIRL”- Tarapoto, periodo 2019 -2020. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4468
@misc{renati/1054737,
title = "Aplicación de la NIIF 15 y su impacto en la situación financiera y económica de la Empresa Constructora “Kronos Contratistas e Inversiones Generales EIRL”- Tarapoto, periodo 2019 -2020.",
author = "Sanchez Rivera, Yury Iris",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled "Application of IFRS 15 and its impact on the financial and economic situation of the construction company "Kronos contratistas e inversiones generales EIRL"- Tarapoto, period 2019 -2020; applied research, descriptive correlational level, non-experimental design, having a population represented by the company's personnel and the accounting and works documentary collection, applying the techniques of interview and documentary analysis, and as instruments the questionnaire and the documentary analysis sheet. The results indicate that the recognition of revenues from ordinary activities from contracts with customers is good, the measurement of revenues are only recorded in 80%, violating the rules of IFRS 15, the disclosure of revenues from ordinary activities in all cases is not met. The evolution of economic and financial between 2019 and 2020 for the overall liquidity ratio was 0.88 in 2019 and 0.83 in 2020, the debt ratio is 0.37 for both years, the return on equity is 0.156 in 2019 and 0.149 in 2020. It is concluded that: The impact of the application of IFRS 15 on the financial and economic situation of the construction company "Kronos contratistas e inversiones generales EIRL" in the city of Tarapoto, period 2019-2020, is direct and significant, evaluated through the Pearson correlation statistic that obtains a value of R=0.759 and a bilateral significance equal to 0.00.
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