Bibliographic citations
Mamani, J., Diaz, R. (2023). Estudio del impacto contable por la omisión de la aplicación del cálculo de las pérdidas crediticias esperadas en las cuentas por cobrar comerciales en la empresa “ABC” del sector Fintech, Lima, 2022 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670734
Mamani, J., Diaz, R. Estudio del impacto contable por la omisión de la aplicación del cálculo de las pérdidas crediticias esperadas en las cuentas por cobrar comerciales en la empresa “ABC” del sector Fintech, Lima, 2022 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670734
@misc{renati/1296105,
title = "Estudio del impacto contable por la omisión de la aplicación del cálculo de las pérdidas crediticias esperadas en las cuentas por cobrar comerciales en la empresa “ABC” del sector Fintech, Lima, 2022",
author = "Diaz Guerrero, Reishel Alexandra",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The objective of this research work is to determine the accounting impact about the omission of the application of the calculation of expected credit losses in commercial accounts receivable in the company “ABC” belonging to the Fintech sector, in Metropolitan Lima, in the year 2022, considering the expected credit losses approach under the simplified method for the corresponding analysis according to IFRS 9 of Financial Instruments. The research methodology is developed under a qualitative approach, considering the point of view of accounting experts with experience in the analysis of commercial accounts receivable to IFRS9. To this end, semi-structured interviews and a documentary review of scientific sources related to IFRS9 were carried out, with the objective of confirming the accounting impact it has on an organization by omitting the mandatory application of the current accounting regulations of January 2018. Finally, upon finishing analyzing the information obtained and having determined the accounting impact on the deterioration of accounts receivable, the conclusions and recommendations are presented for the resolution of the present problem in the company “ABC” in the year 2022.
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