Citas bibligráficas
Rojas, S., (2022). La NIIF 15 y su incidencia en la presentación de los estados financieros de empresas del sector transporte, Callao, 2019 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1968
Rojas, S., La NIIF 15 y su incidencia en la presentación de los estados financieros de empresas del sector transporte, Callao, 2019 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1968
@misc{renati/5638,
title = "La NIIF 15 y su incidencia en la presentación de los estados financieros de empresas del sector transporte, Callao, 2019",
author = "Rojas Vela, Sara Segundina",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The present research work on IFRS 15 and its impact on the presentation of the financial statements of the company in the transport sector, Callao, 2019. Its general objective is to establish the implementation and determine the impact on the financial statements through an analysis. Methodology used that is: quantitative approach, descriptive level, non-experimental design and basic transversal type. The population was for a total of 40 people and taking as a sample 20 people, both administrative and accounting personnel. Through the analysis and data collection of the company, the effect on the financial statements within the 2019 period will be determined. Taking into account the model of the five steps for the recognition of income that the IFRS15 standard brings. It is concluded that IFRS 15 and the application of the methods for the recognition of both income and expenses on the corresponding date, will demonstrate all accounting and financial information to be reliable, reasonable, and accurate. Transfers made by advance payment must be invoiced within the period in which they are perceived even if the service has not been completed, avoiding inconsistencies with the Superintendencia Nacional de Administración Tributaria (SUNAT) in the case of omission of the IGV tax due to not recognizing income.
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