Citas bibligráficas
Benancio, L., Flores, L. (2022). Impacto financiero del covid-19 en la pérdida crediticia esperada según niif 9: instrumentos financieros en laboratorios farmacéuticos de Lima metropolitana, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/659750
Benancio, L., Flores, L. Impacto financiero del covid-19 en la pérdida crediticia esperada según niif 9: instrumentos financieros en laboratorios farmacéuticos de Lima metropolitana, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/659750
@misc{renati/1292075,
title = "Impacto financiero del covid-19 en la pérdida crediticia esperada según niif 9: instrumentos financieros en laboratorios farmacéuticos de Lima metropolitana, año 2020",
author = "Flores Pinto, Luis Alfredo",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The objective of this research is to determine the financial impact of Covid-19 on the expected credit loss according to IFRS 9: Financial Instruments, in pharmaceutical laboratories in Metropolitan Lima, year 2020; taking into account the impairment model according to IFRS 9 to ensure the correct identification and provision for impairment of trade receivables. It will also provide substantial theoretical and practical knowledge about the new factors in the transcendental context due to the arrival of Covid-19, which affect the credit portfolio, new measurement of expected credit losses and presentation of financial statements. This will be developed from a qualitative and quantitative research. As part of the research methodology, the opinions of experts and collaborators of companies in the pharmaceutical sector were obtained through in-depth interviews and surveys. Similarly, a case study was developed in order to determine whether there is a material decrease or increase in credit risk given the Covid-19 situation. After analyzing the data collected and having determined the financial impact of Covid-19, conclusions and recommendations for pharmaceutical laboratories are presented.
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