Bibliographic citations
Reyna, R., Fernandez, M. (2024). Aplicación de la NIIF 15 y su incidencia en los Estados Financieros en la empresa Alquimodul S.A.C 2023 [Universidad Nacional de Cañete]. https://hdl.handle.net/20.500.14559/243
Reyna, R., Fernandez, M. Aplicación de la NIIF 15 y su incidencia en los Estados Financieros en la empresa Alquimodul S.A.C 2023 []. PE: Universidad Nacional de Cañete; 2024. https://hdl.handle.net/20.500.14559/243
@misc{renati/1119989,
title = "Aplicación de la NIIF 15 y su incidencia en los Estados Financieros en la empresa Alquimodul S.A.C 2023",
author = "Fernandez Rodriguez , Miguel Angel",
publisher = "Universidad Nacional de Cañete",
year = "2024"
}
The main objective of this research was to determine the impact of the application of IFRS 15 on the financial statements of Alquimodul S.A.C. for the period 2023. For this purpose, a basic quantitative approach, correlational-non-experimental design and descriptive level were used. For the collection of data, the documentary analysis technique was used with the documentary analysis sheet instrument, where the population and was formed by the Financial Statements of the company Alquimodul S.A.C. for the period 2023, where the sample that was analyzed were the Statement of Financial Position and the Income Statement. For the contrastation of the hypothesis, the T-Student statistic for paired samples was used in the Jamovi Desktop program version 2.3.28. Finally, it was concluded with a statistic of -3.90 in a confidence interval of - inf to 16.4 that the average of means of the items of the Financial Statements of the company Alquimodul SA.C. 2023, is higher when they are prepared under the application of the requirements of IFRS 15 since positive variations are shown by the recognition of income in the period that affect both the Statement of Financial Position and the Income Statement.
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