Bibliographic citations
Yupanqui, L., Zapata, F. (2024). NIC 12 y su relación con la reversión de provisión de inversiones en una empresa productora de alimentos procesados, 2022 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/674486
Yupanqui, L., Zapata, F. NIC 12 y su relación con la reversión de provisión de inversiones en una empresa productora de alimentos procesados, 2022 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/674486
@misc{renati/419130,
title = "NIC 12 y su relación con la reversión de provisión de inversiones en una empresa productora de alimentos procesados, 2022",
author = "Zapata Pajuelo, Francisco Constantino",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The main objective of this professional proficiency work is to analyze IAS 12 “Income Taxes“ and its relationship with the reversal of investment provisions in a processed food manufacturing company for the year 2022. It is of great importance because companies with an international presence need to know if their investments will obtain a benefit, in order to have a comprehensive view of their situation and to better manage their investments. The methodology used in this work was a qualitative approach. This is because unstructured interviews and a systematic review of information from various bibliographic sources were used. In terms of structure, the work is organized into three chapters. In the first one, the presentation of the organization under study is carried out, and a diagnosis of the problematic situation that affects it is made, which is based on the analysis of the company's financial statements for the 2022 period. In the second chapter, the theoretical framework that provides the conceptual support and the relevant background to address the identified problem is developed. Also, in this section, possible alternative solutions to this problem are identified and analyzed. Subsequently, in the third chapter, the study and analysis of the selected solution alternative is deepened, examining its implications and its feasibility of implementation. Finally, the work concludes with the presentation of the conclusions and recommendations formulated based on the information collected and analyzed throughout the entire research process. It is important that companies are aligned with the accounting treatment of IFRS, so that the financial information to be reflected is reasonable and reliable, to have a clearer vision of the current situation of the company and to make more accurate decisions.
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