Bibliographic citations
Sanchez, M., Chuquillanqui, C. (2021). Aplicación de la NIIF 15 y su impacto en la gestión financiera de la Empresa Nilfisk S.A.C. para el periodo 2018 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/5088
Sanchez, M., Chuquillanqui, C. Aplicación de la NIIF 15 y su impacto en la gestión financiera de la Empresa Nilfisk S.A.C. para el periodo 2018 []. PE: Universidad Tecnológica del Perú; 2021. https://hdl.handle.net/20.500.12867/5088
@misc{renati/1698579,
title = "Aplicación de la NIIF 15 y su impacto en la gestión financiera de la Empresa Nilfisk S.A.C. para el periodo 2018",
author = "Chuquillanqui Rojas, Carolina Mishel",
publisher = "Universidad Tecnológica del Perú",
year = "2021"
}
The purpose of this study was to determine the impact of the application of IFRS 15 Income from contracts with clients on the financial management of the Company Nilfisk S.A.C. for the 2018 period.To develop the research, the employees from all areas were taken as a sample, in addition, the quantitative method was used, of a non-experimental descriptive type, using the survey technique whose instrument was a questionnaire 20 questions related to the application of the IFRS accounting standard fifteen.As a result of the survey, it was obtained that 49.7% of the employees (table 1) have knowledge of the IFRS 15 standard and its application, while the correct application of the standard in the company's financial statements, compared to the financial statements prepared without the application of the standard, has generated significant differences in income items (-S / 308,830), cost of sales(-S / 179,121), income tax payable (S / 38,264) and results for the year (-S / 91,445) (see Annex 8 and Annex 9), which generates payments on account of income tax of the third monthly category in excess of S / 20,605 and a fine of S / 10,303 (see Annex6). Given the development of the investigation, it is concluded that the application of the IFRS 15 accounting standard has a positive impact on the financial management of the company and guarantees the confidence of the shareholders so that they can continue to invest and attract investors.
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