Bibliographic citations
Lozano, Y., Paucar, H. (2022). NIIF 15: El componente de financiación y su impacto financiero en los anticipos de clientes de las empresas del sector inmobiliario, distritos de Lima Metropolitana, 2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661427
Lozano, Y., Paucar, H. NIIF 15: El componente de financiación y su impacto financiero en los anticipos de clientes de las empresas del sector inmobiliario, distritos de Lima Metropolitana, 2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661427
@misc{renati/1293340,
title = "NIIF 15: El componente de financiación y su impacto financiero en los anticipos de clientes de las empresas del sector inmobiliario, distritos de Lima Metropolitana, 2021",
author = "Paucar Incio, Heydi Antonella",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
In the last decade, the real estate sector in Peru has shown great economic growth due to the investment of large real estate projects, due to the growing demand to acquire a home in the districts of Metropolitan Lima. Without a doubt, the health and political crisis has generated, during the 2020 period, delays and stoppages in the start and continuity of the projects that were in plans and construction. However, in the last year, the real estate market has shown greater resilience in the face of this political and health crisis, through increased sales through the development of digital channels and the establishment of biosecurity protocols dictated by the central government of Peru, as well as the loans granted by the state of Reactiva Peru, from which various real estate companies obtained better financing. The objective of this thesis is to show the financial impact of IFRS 15 and its financing component, in advances from clients of companies in the real estate sector, in the districts of Metropolitan Lima, in the period 2021. Which was affected by the political and health crisis. Consequently, the real estate sales plan had to be redesigned to maintain as much as possible the investment cash flow of the project. Likewise, in these cases it has been possible to demonstrate the capacity of the real estate offer to adapt to changes in the consumer profile, new trends in housing demand and even areas adapted for home-office.
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