Bibliographic citations
Guzman, T., Pelaez, J. (2016). Efecto de la NIC 19 en el tratamiento contable de los beneficios sociales a corto plazo en la situación económica y financiera de la empresa Secucorp SAC en la Ciudad de Trujillo en el año 2015 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/2011
Guzman, T., Pelaez, J. Efecto de la NIC 19 en el tratamiento contable de los beneficios sociales a corto plazo en la situación económica y financiera de la empresa Secucorp SAC en la Ciudad de Trujillo en el año 2015 [Tesis]. PE: Universidad Privada Antenor Orrego; 2016. https://hdl.handle.net/20.500.12759/2011
@misc{renati/1348789,
title = "Efecto de la NIC 19 en el tratamiento contable de los beneficios sociales a corto plazo en la situación económica y financiera de la empresa Secucorp SAC en la Ciudad de Trujillo en el año 2015",
author = "Pelaez Gonzales, Jessica",
publisher = "Universidad Privada Antenor Orrego",
year = "2016"
}
In the present investigation aimed to determine how affects the implementation of the International Accounting Standard No. 19, for proper accounting treatment of SOCIAL BENEFITS SHORT TERM employee contributes to the fair presentation of the economic and financial situation company SECUCORP SAC, of the city of Trujillo. Today, some companies still do not apply the appropriate regulations to International Accounting Standards (IAS), although, they have adopted for mandatory application in the reasonable preparation of financial statements of companies. Currently the company SECUCORP SAC; does not perform an adequate accounting treatment of SOCIAL BENEFITS SHORT TERM employees, this entails that the company may have legal problems by failing to comply and not recognize the benefit to future generated by the worker to provide services, as it you can generate fines and this can damage their profitability; besides not having budgeted for those expenses from the time that accrues no social security contributions. The sample was made by the company SECUCORP SAC to obtain data domains of the variables, linear design was applied, pre experimental, ex post facto of a single group, with observation before and after application of IAS 19 with survey techniques, observation and interview. Among the main results could be observed, it is that the company recognizes the benefits to employees under labor, legal and tax regulations in force in Peru and not according to IAS 19, benefits in the short term, affecting and distorting the information provided in the financial statements for decisionmaking by management. There fore, what is intended to describe in this research is that by failing to comply with the accounting principles and standards, the results obtained during the fiscal year would not be correct, therefore, it affects the credibility of the unit economic; and therefore a change in its economic and financial situation
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