Citas bibligráficas
Saccsara, M., Saldivar, M. (2019). NIIF 16: Arrendamientos y su incidencia en los Estados Financieros y en el Impuesto a la Renta en las empresas del sector Inmobiliario en Lima Sur, año 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/635422
Saccsara, M., Saldivar, M. NIIF 16: Arrendamientos y su incidencia en los Estados Financieros y en el Impuesto a la Renta en las empresas del sector Inmobiliario en Lima Sur, año 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/635422
@misc{renati/373376,
title = "NIIF 16: Arrendamientos y su incidencia en los Estados Financieros y en el Impuesto a la Renta en las empresas del sector Inmobiliario en Lima Sur, año 2018",
author = "Saldivar Contreras, Maritza",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
This research work denominated “IFRS 16 Leases and its incidence on the Financial Statements and Income Tax in companies of the Real-Estate sector in South Lima, year 2018”, whose aim is to explain to companies in the real-estate industry about leases and their fundamental definitions, as well as the impact on financial statements and income tax. Globalization brings several changes in companies, which is why there is a constant preparation of professionals, to adapt to the changes without this leading to trigger impacts on the main activity of an organization. International financial reporting standards are updated, generating the issuance of a new standard and companies have a deadline to implement the application of the new standards, because each change is due to a matter of improvement in the information to be disclosed. The research work is distributed in five chapters, in Chapter I Theoretical framework, an investigation of the main information was carried out, generally about IFRSs and in detail about IFRS 16, where the concepts of definitions, background, objective, scope, recognition, measurement, presentation and information to be disclosed, as well as the impact on the Financial Statements and the Income Tax. In Chapter II denominated the Research Plan, the problematic situation of the research work is established, determined by the State of the Question, the general problem, the specific problems, the general objective, specific objectives, the general hypothesis and specific hypotheses. In Chapter III Research methodology, the type of research and research design was specified, as well as the population, the sample for qualitative, quantitative research and the data collection instrument to be used. In Chapter IV the Research Development was carried out, where the instruments were applied in the investigation through the in-depth interview, questionnaire and the development of the practical case, finally in Chapter V, the analysis of the results of the investigation was carried out.
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