Citas bibligráficas
Guanilo, L., Zaldivar, L. (2023). Tratamiento de los ingresos diferidos según NIIF 15 y su incidencia en la utilidad contable de la empresa Consorcio Ferretero Cielo Azul S.A.C., Trujillo, 2022 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/12331
Guanilo, L., Zaldivar, L. Tratamiento de los ingresos diferidos según NIIF 15 y su incidencia en la utilidad contable de la empresa Consorcio Ferretero Cielo Azul S.A.C., Trujillo, 2022 [Tesis]. PE: Universidad Privada Antenor Orrego; 2023. https://hdl.handle.net/20.500.12759/12331
@misc{renati/379441,
title = "Tratamiento de los ingresos diferidos según NIIF 15 y su incidencia en la utilidad contable de la empresa Consorcio Ferretero Cielo Azul S.A.C., Trujillo, 2022",
author = "Zaldivar Portilla, Luis Armando",
publisher = "Universidad Privada Antenor Orrego",
year = "2023"
}
The main objective of this investigation is to determine how the treatment of deferred income according to IFRS 15 affects the accounting profit of the company Consorcio Ferretero Cielo Azul S.A.C., 2021-2022. The design was used pre-experimental of a single correlational group, and research techniques used both the interview and the documentary analysis, which served to collect information about the company and obtain the necessary documentation for the development of the research work. The results obtained show that there is a variation when applying IFRS 15, with a decrease in sales in 2021 of 2.06% and in 2022, sales decreased by 2%; also, the cost of sales decreased in 2021 by 1.47% and in 2022 by 1.57%, because the standard indicates that deferred income or unearned income generates a future obligation with the client, having to be registered in the liability account until the consideration occurred; which means that the accounting profit in 2021 by 33.59%, and in 2022 by 32.08% after deferred sales were excluded from ordinary sales. In addition, when applying the Nonparametric Wilcoxon test, it was obtained that p<0.001, which could confirm the hypothesis raised. It was concluded that the application of the accounting treatment of deferred income under the application of IFRS 15 significantly affects the exact determination of the accounting profit of the company Consorcio Ferretero Cielo Azul S.A.C., 2022.
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