Citas bibligráficas
Chipoco, B., Sanchez, J. (2022). Impacto en la Clasificación y Medición de la aplicación de la NIIF 9 Instrumentos Financieros de las Cuentas por cobrar comerciales en las empresas del sector minero peruano supervisadas por la Superintendencia del Mercado de Valores [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/23542
Chipoco, B., Sanchez, J. Impacto en la Clasificación y Medición de la aplicación de la NIIF 9 Instrumentos Financieros de las Cuentas por cobrar comerciales en las empresas del sector minero peruano supervisadas por la Superintendencia del Mercado de Valores []. PE: Pontificia Universidad Católica del Perú; 2022. http://hdl.handle.net/20.500.12404/23542
@misc{renati/17374,
title = "Impacto en la Clasificación y Medición de la aplicación de la NIIF 9 Instrumentos Financieros de las Cuentas por cobrar comerciales en las empresas del sector minero peruano supervisadas por la Superintendencia del Mercado de Valores",
author = "Sanchez Estrada, Josue Alexis",
publisher = "Pontificia Universidad Católica del Perú",
year = "2022"
}
The mining sector in Peru is of vital importance due to its participation in the Peruvian economy. Due to this, it is important to analyze your accounts and financial information for a correct classification and measurement of your financial instruments. In this sense, the main objective of this thesis research is to analyze whether the application of IFRS 9 Financial Instruments has an impact on the Classification and Measurement of Commercial Accounts Receivable in companies in the Peruvian mining sector supervised by the SMV, where various practical cases will be developed for the company Antara S.A.A, which is a non-real company, using information from the main mining companies in Peru. The specific objectives to be developed are to analyze the transition from IAS 39 to IFRS 9, the impact on the income statement and the impact on the disclosures prescribed by IFRS 7 Financial Instruments: Information to be disclosed in companies in the mining sector in Peru product of the application of the standard. This research is relevant in mining companies in Peru since they have constant movements in accounts receivable which, for the most part, are financial instruments which must implement the application of IFRS 9. For the resolution of the work, it will be supported in the use of information from the SMV, academic journals, academic publications, books and theses similar to the subject to be carried out. Finally, the methodology used is qualitative, since a specific description is made of the accounting impact of IFRS 9 in the financial statements of the main mining companies.
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