Bibliographic citations
De, A., Moscoso, Y. (2020). NIC 23: Costos por préstamos y su impacto en la Rentabilidad de las Universidades privadas con sede en Lima Sur, año 2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/652528
De, A., Moscoso, Y. NIC 23: Costos por préstamos y su impacto en la Rentabilidad de las Universidades privadas con sede en Lima Sur, año 2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2020. http://hdl.handle.net/10757/652528
@misc{renati/1287780,
title = "NIC 23: Costos por préstamos y su impacto en la Rentabilidad de las Universidades privadas con sede en Lima Sur, año 2019",
author = "Moscoso Enrriquez, Yackeline Eugenia",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2020"
}
The objective of this thesis research is to determinate the impact of the International Accounting Standards (IAS) 23 “Borrowing Costs” in private universities´ profitability in the south part of Lima in the year 2019. In recent years, higher education institutions have favorable results in their financial statements in comparison to previous years, therefore companies have built new campus expecting to be licensed by Sunedu in order to keep operating and to have a greater reach and attract potential students. The research work is divided into five sections: Chapter I, Theoretical framework, in which there are concepts of international financial reporting standards (IFRS), international accounting standards (IAS) 23 “Borrowing Costs”, profitability, and an analysis of the private higher education sector. Chapter II, Research plan, the problematic situation of the thesis research, the main and specific problems, general and specific objectives, the main and specific hypothesis are formulated. Chapter III Research methodology, in which the population and the sample size were determinated for a quantitative and qualitative analysis. Chapter IV, Development, in which the research was fulfilled through the in-deep interviews, questionnaires and the development of the practical case. Chapter V Analysis of results, where the research of the instruments and the practical case were executed. In conclusion, the general and specific hypothesis´ validation are based on the results obtained in the crossed tables and Chi square test.
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