Citas bibligráficas
Pisfil, E., Sanchez, Y. (2023). Aplicación de la NIC 8, en la formulación de políticas vinculadas a la rendición de gastos por tarjetas corporativas de los empleados en una empresa tecnológica del sector minero en el Perú, período 2022. [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670023
Pisfil, E., Sanchez, Y. Aplicación de la NIC 8, en la formulación de políticas vinculadas a la rendición de gastos por tarjetas corporativas de los empleados en una empresa tecnológica del sector minero en el Perú, período 2022. [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670023
@misc{renati/409392,
title = "Aplicación de la NIC 8, en la formulación de políticas vinculadas a la rendición de gastos por tarjetas corporativas de los empleados en una empresa tecnológica del sector minero en el Perú, período 2022.",
author = "Sanchez Mori, Yvis Nisida",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
This Professional Sufficiency work addresses the problematic situation that impacts a company in the mining technology sector in Peru, leader in specialized technology for the optimization of mining operations. The main problem is in Accounting due to financial impacts related to the rendering of corporate card expenses by employees. These errors are related to IAS 8, which establishes principles for the application of accounting policies in financial reporting. These accounting problems can affect the perception of the company's financial health and the decisions made by the users of the financial statements. This Professional Proficiency Work aims to analyze the effects of the application of IAS 8, which establishes principles and procedures for the selection and application of accounting policies in a company. In this Professional Proficiency Work, the company will be examined during the year 2022 to evaluate the importance and changes in its Financial Statements due to the implementation of accounting policies that do comply with International Financial Reporting Standards (IFRS). In addition, an exhaustive analysis of the company's current situation has been carried out to identify the challenges it faces. The implementation of IAS 8 is essential to establish solid internal policies, ensuring proper recording of corporate card expenses and their financial impact. The changes supported by IAS 8 also support business decision-making and objectives. This Professional Proficiency Work used various methodologies, such as interviews and documentary review, which led to significant changes in the financial statement accounts.
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