Bibliographic citations
Sarmiento, A., Zúñiga, M. (2022). Aumento de las pérdidas crediticias esperadas según NIIF 9 instrumentos financieros y su impacto en las cuentas por cobrar comerciales, en el sector consumo masivo en Lima Metropolitana, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661374
Sarmiento, A., Zúñiga, M. Aumento de las pérdidas crediticias esperadas según NIIF 9 instrumentos financieros y su impacto en las cuentas por cobrar comerciales, en el sector consumo masivo en Lima Metropolitana, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661374
@misc{renati/1293295,
title = "Aumento de las pérdidas crediticias esperadas según NIIF 9 instrumentos financieros y su impacto en las cuentas por cobrar comerciales, en el sector consumo masivo en Lima Metropolitana, año 2020",
author = "Zúñiga Arias, Mayra Pamela",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
This research work was carried out to know and evaluate if the increase in expected credit losses according to International Financial Reporting Standards (IFRS) 9 Financial Instruments generates any impact on trade receivables for companies that have audited financial statements according to the Superintendence of Securities Market in the mass consumption sector in Metropolitan Lima, in 2020. The application of IFRS 9 Financial Instruments is mandatory as of January 1, 2018. The standard provides a glossary of terms and guidelines to establish the new use of the bar. Among what is expressed in the IFRS 9 standard is the explanation of the expected credit loss method, where the treatment for the initial recognition of financial assets is explained. This will be discussed in this thesis. The present work was oriented and focused on companies in Lima that have audited financial statements according to the Superintendence of the Securities Market and within the mass consumption sector. Therefore, it was investigated whether the macroeconomic factors generated by COVID 19 caused any relevant variation. It was also pertinent to know whether the companies adequately and timely provisioned the portfolio provision to learn a consistent and material result on the expected credit loss and show reliable information to stakeholders and financial management of the company to comply with accounting principles on transparency of information. This research work was divided into five chapters. Chapter I describes the framework of the thesis (including the use of international financial reporting standards), defining the topic and the sector in which the research was conducted. Chapter II provides the research plan, which describes the formulation of the problem statement, the justification, relevance, objectives, and hypotheses, as well as limitations and parameters. Chapter III determines the research methodology for the present work, the population, the calculation, and the criteria to establish the sample. Chapter IV shows the development of the research. Additionally, different instruments were applied for data collection, such as in-depth interviews with various experts; and surveys of the sample selected for the study. In chapter V, the analysis of the results was specified and explained after collecting the data gathered.
This item is licensed under a Creative Commons License