Citas bibligráficas
Burgos, L., Huayán, M. (2023). NIC 8 Políticas Contables, Cambios en las Estimaciones y Errores y su influencia en la gestión de las cuentas por cobrar de la empresa Grand Torres S.A.C. Lima, Año 2021 [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/10020
Burgos, L., Huayán, M. NIC 8 Políticas Contables, Cambios en las Estimaciones y Errores y su influencia en la gestión de las cuentas por cobrar de la empresa Grand Torres S.A.C. Lima, Año 2021 [Tesis]. PE: Universidad Privada Antenor Orrego - UPAO; 2023. https://hdl.handle.net/20.500.12759/10020
@misc{renati/373974,
title = "NIC 8 Políticas Contables, Cambios en las Estimaciones y Errores y su influencia en la gestión de las cuentas por cobrar de la empresa Grand Torres S.A.C. Lima, Año 2021",
author = "Huayán Torres, Milene Lilibeth",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2023"
}
The main objective of the research work is to determine how IAS 8 Accounting The main objective of the research work is to determine how IAS & Accounting policies, changes in estimates and errors influences the management of accounts receivable of the company Grand Torres S.A.C., Lima, year 2021. The design of the research is pre-experimental, a single group was used as a befe and after observation. As techniques, analysis was used documentary analysis and interview; as instruments the data record sheet and the interview guide. The sample consisted of one (1) workerAccounting Officer, all accounts receivable and two(2) financial statements: the statement of financial position and the income statement. With the hypothesis about IAS 8, it was shown to influence positively; this result is supported, since the application of the standard has allowed to identify and correct errors of the previous period, establish the basis for the change or restructuring of policies and estimates and its accounting treatment, readjust the balances of the items by applying it retrospectively and having as a result, the vertical comparison of the financial statements for the period 2021 and which also reflect the economic financial reality of the entity, from which he executive bodies may have clear and reliable information leading to appropriate decision making on accounts r
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