Bibliographic citations
Olaya, P., (2022). La NIC 1 – presentación de los estados financieros y su incidencia en la toma de decisiones de la Empresa Polifusion Perú S.A.C, Surquillo – 2020 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2268
Olaya, P., La NIC 1 – presentación de los estados financieros y su incidencia en la toma de decisiones de la Empresa Polifusion Perú S.A.C, Surquillo – 2020 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2268
@misc{renati/5926,
title = "La NIC 1 – presentación de los estados financieros y su incidencia en la toma de decisiones de la Empresa Polifusion Perú S.A.C, Surquillo – 2020",
author = "Olaya Silva, Patricia Lizeth",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
In the present thesis entitled, "IAS 1 - Presentation of the Financial Statements and its impact on Decision Making, Surquillo - 2020". Its main objective is to determine how IAS 1 – Presentation of Financial Statements affects decision-making in the company Polifusión Perú SAC, located in Surquillo in 2020, through a quantitative, descriptive approach, in addition to the Descriptive components because it seeks to conceptualize the characteristics of the variables individually and with a correlate level because it seeks to find a relationship between the variables investigated. With a cross-sectional design because the year of study is a single year, not experimental because our variables are not manipulated. Our population is made up of 32 employees and the sample consisted of 15 employees from related areas such as the accounting, administration, management and finance area of the company Polifusión Perú S.A.C. As a data collection technique, they were used in the surveys, where the instrument applied was the questionnaire, to obtain the statistical results the SPSS program was used, where the results of our survey, reliability, normality, hypotheses, discussions, conclusions were validated. , to determine the incidence of IAS 1 in decision making.
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