Bibliographic citations
Barboza, A., Martínez, C. (2019). Análisis del impacto financiero por implementación de NIIF 9 respecto al modelo de pérdidas crediticias esperadas en cuentas por cobrar comerciales del sector de telecomunicaciones post-pago del Perú por el año 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/626172
Barboza, A., Martínez, C. Análisis del impacto financiero por implementación de NIIF 9 respecto al modelo de pérdidas crediticias esperadas en cuentas por cobrar comerciales del sector de telecomunicaciones post-pago del Perú por el año 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/626172
@misc{renati/368831,
title = "Análisis del impacto financiero por implementación de NIIF 9 respecto al modelo de pérdidas crediticias esperadas en cuentas por cobrar comerciales del sector de telecomunicaciones post-pago del Perú por el año 2018",
author = "Martínez Guerrero, Cindy Alejandra",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The purpose of this research work is to evaluate the financial impact on the expected credit losses of trade accounts receivable from the application of IFRS 9 in the Telecommunications sector. This new standard will become effective from the year 2018, and provides specific guidelines for the registration of bad debt provision. That is why companies must consider the changes that will arise in the record of the provision as well as the model to be selected, and this will be developed from our qualitative and quantitative research. As part of the research methodology, expert opinions were obtained and collaborators of the same companies in the sector, through in-depth interviews and surveys in the same way, a case study was developed in order to give more emphasis in the effect of the application of IFRS 9 in the accounting field. After analyzing the data collected and having identified the differences between the NIC 39 and IFRS 9, the conclusions and recommendations are presented to the Telecommunications companies.
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