Citas bibligráficas
Cano, M., Gutiérrez, V. (2018). La NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes y la evaluación del impacto financiero y tributario en el sector automotriz, Lima, Perú [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625740
Cano, M., Gutiérrez, V. La NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes y la evaluación del impacto financiero y tributario en el sector automotriz, Lima, Perú [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/625740
@misc{renati/368455,
title = "La NIIF 15 Ingresos de Actividades Ordinarias Procedentes de Contratos con Clientes y la evaluación del impacto financiero y tributario en el sector automotriz, Lima, Perú",
author = "Gutiérrez Mamani, Violeta Nancy",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
This research work is based on the motivation for a new accounting standard that is about to enter into force, this is IFRS 15 Revenue from ordinary activities from contracts with customers; This standard changes the revenue recognition model, that is, the way in which it is accounted for and periods in which it is going to be recognized. The impacts that will have will depend on the sector, for that reason the automotive sector has been chosen where the problematic situation is exposed, considering as a starting point the causes and analyzing the consequences of its implementation in the financial and tax field. The research consists of five chapters: first, the theoretical framework that contains the foundations of the subject matter is presented, then the research plan that defines the theme, problem, hypothesis, general and specific objective is presented, as the following point is considered the research methodology used for the collection of information with instruments such as the interview and questionnaire, later in chapter four the results obtained from the application of the instruments and the practical case are presented, finally in the last chapter the results obtained are analyzed. the application of the interview, the questionnaire and the application case.
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