Citas bibligráficas
Amoretti, J., Valdiviezo, R. (2020). NIIF 9: instrumentos financieros y su impacto en los estados financieros de las provisiones de la cartera de colocaciones en la banca múltiple en Lima, año 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/650368
Amoretti, J., Valdiviezo, R. NIIF 9: instrumentos financieros y su impacto en los estados financieros de las provisiones de la cartera de colocaciones en la banca múltiple en Lima, año 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2020. http://hdl.handle.net/10757/650368
@misc{renati/389505,
title = "NIIF 9: instrumentos financieros y su impacto en los estados financieros de las provisiones de la cartera de colocaciones en la banca múltiple en Lima, año 2017",
author = "Valdiviezo Vásquez, Ricardo Emilio",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2020"
}
This thesis research aims at IFRS 9: Financial instruments and their impact on the financial statements of the provisions of the loan portfolio in multiple banks in Lima, 2017. To do this, it is essential to identify the classification and measurement. Chapter I Theoretical framework, an investigation is carried out through primary sources where concepts of international financial information standards, definitions, background, objective, scope, recognition, classification, measurement and hedge accounting of IFRS 9 “Financial instruments are developed "; the impact on the financial statements and the existing relationship; and an analysis of the multiple banking sector. Chapter II Research plan, the main problem, secondary problems, main objective and specific objectives, the main hypothesis and secondary hypotheses are determined. Chapter III Research methodology defined the population, the sample for qualitative and quantitative research. Chapter IV Research Development, where the research was conducted through in-depth interview, questionnaire and the development of the case study. Chapter V Analysis of Results, the analysis of the instruments and case study is carried out. Concluding with the validation of the general and specific hypothesis based on the results obtained in the cross tables and the square CHI.
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