Bibliographic citations
Fernandez, M., Mejia, A. (2023). La evaluación de la NIA 315 y su impacto financiero en las empresas de financiamiento vehicular del sector financiero, en Lima Metropolitana, en el año 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/669676
Fernandez, M., Mejia, A. La evaluación de la NIA 315 y su impacto financiero en las empresas de financiamiento vehicular del sector financiero, en Lima Metropolitana, en el año 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/669676
@misc{renati/1295162,
title = "La evaluación de la NIA 315 y su impacto financiero en las empresas de financiamiento vehicular del sector financiero, en Lima Metropolitana, en el año 2022",
author = "Mejia Año, Aaron Enrique",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The purpose of this research is to determine the impact of ISA 315 on financial companies that provide vehicle loans in the province of Metropolitan Lima during the year 2022. In March 2020, the Government of Peru imposed new measures aimed at preventing the spread of COVID-19, including mandatory social distancing, suspension of economic activities, and limitations on the movement of people. The purpose of this work is to provide a contribution on recent discoveries that have impacted financial entities following the changes caused by the pandemic. For this investigation, a non-experimental cross-sectional study design was carried out, which means that the variables cannot be manipulated during the execution period of the project. Additionally, the identification of dependent and independent variables, parameters, and dimensions was carried out for the development of fieldwork. A mixed research approach (quantitative and qualitative) was used, where the opinion of 3 experts in the financial sector was considered for the qualitative research. They responded to a list of 22 questions through in-depth interviews. For the quantitative research, a Likert-scale survey tool was used, where 35 financial auditors participated. Subsequently, the obtained results were analyzed through SPSS tables, where it was identified that the general hypothesis and specific hypotheses were validated under the Cronbach's Alpha. Therefore, we concluded that ISA 315 is related to the granting of vehicle loans.
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