Citas bibligráficas
Garcia, F., Sotelo, D. (2023). Evaluación de la aplicación de principios contables y Normas tributarias en ingresos devengados en una empresa del sector educación, Lima, 2022. [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670459
Garcia, F., Sotelo, D. Evaluación de la aplicación de principios contables y Normas tributarias en ingresos devengados en una empresa del sector educación, Lima, 2022. [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670459
@misc{renati/410272,
title = "Evaluación de la aplicación de principios contables y Normas tributarias en ingresos devengados en una empresa del sector educación, Lima, 2022.",
author = "Sotelo Melendez, Diego Alonso",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The present professional sufficiency work arises from deficiencies in the recognition of revenues using the accrual method in a regular basic education sector company (preschool, primary, and secondary). In other words, the company recognizes its accounting and tax revenues using the cash method and not the accrual method, without considering the International Financial Reporting Standard (IFRS) 15 Revenue from Contracts with Customers and Article 57, paragraph 2 of the Income Tax Law. This situation creates a significant risk of tax violations due to income omissions and incorrect tax determinations. Therefore, this work proposes restructuring the company's accounting practice to align with the regulatory requirements of the tax authority and IFRS 15 to ensure a faithful presentation of its financial position. The research was conducted using a qualitative descriptive approach and the technique of semistructured interviews. Based on the results of interviews with key personnel in the institution and experts in the field, the restructuring of revenue accounting is deemed necessary, as there is a high degree of delinquency in the institution that is not reflected in the financial statements. The correct application of revenue accrual will help the company to accurately reflect its financial position.
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