Bibliographic citations
Santa, A., Machacuay, N. (2024). NIIF 9: Deterioro de valor de las cuentas por cobrar y su relación con la liquidez financiera de las empresas contratistas de telecomunicaciones del distrito de Miraflores, 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673406
Santa, A., Machacuay, N. NIIF 9: Deterioro de valor de las cuentas por cobrar y su relación con la liquidez financiera de las empresas contratistas de telecomunicaciones del distrito de Miraflores, 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/673406
@misc{renati/416467,
title = "NIIF 9: Deterioro de valor de las cuentas por cobrar y su relación con la liquidez financiera de las empresas contratistas de telecomunicaciones del distrito de Miraflores, 2022",
author = "Machacuay Capcha, Nataly Pamela",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The purpose of this research work is to evaluate and analyze whether the impairment of accounts receivable has generated an impact on the financial liquidity of the telecommunications contractor companies in the Miraflores district during 2022. This study is based on theory, interpretation and application of IFRS 9, likewise, this research is supported by qualitative instruments that helped to collect information from experts in regulations and specialists in the telecommunications sector through interviews, as well as surveys carried out with collaborators in said sector. Chapter I is composed of the theoretical framework, where various national and international antecedents are presented. Chapter II develops the research plan, in which the main and specific problems are detailed, as well as the main and specific objectives, and finally, the main and specific hypotheses. Chapter III concerns the work method, where the quantitative and qualitative instruments were developed, and the population is defined and described together with the sample. In chapter IV, the interviews and surveys already structured were carried out with their respective analysis, on the other hand, the case study about the financial statements of an entity of the telecommunications sector was developed. The last chapter analyzes the findings of the previous chapter and adds conclusions and recommendations.
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