Bibliographic citations
Mayhuire, D., (2022). NIC 19 beneficios sociales y su incidencia en los estados financieros de la Empresa Sistemas Técnicos Auxiliares S.A.C. Magdalena del Mar 2021 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2522
Mayhuire, D., NIC 19 beneficios sociales y su incidencia en los estados financieros de la Empresa Sistemas Técnicos Auxiliares S.A.C. Magdalena del Mar 2021 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2522
@misc{renati/6107,
title = "NIC 19 beneficios sociales y su incidencia en los estados financieros de la Empresa Sistemas Técnicos Auxiliares S.A.C. Magdalena del Mar 2021",
author = "Mayhuire Gallegos, Doris",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The present investigation entitled NIC 19 Social Benefits and its Incidence in the Financial Statements of the Company Auxiliary Technical Systems S.A.C. Magdalena Del Mar 2021, was carried out with the purpose of determining how IAS 19 social benefits affects the financial statements of the company Auxiliary Technical Systems SAC Magdalena del Mar 2021. The study includes the applied type, descriptive Correlational level, non-experimental design, with a quantitative approach, data collection was contemplated through the technique of a questionnaire, using the survey and is made up of 18 questions, validated by experts; that were answered by accountants, by the human resources area, by the administration and finance management, employees of the accounting area, and area production , who contributed their points of view of the problem, later the data was collected through SPSS Vs26, to be aimed at statistical graphs with their corresponding explanations, it is finally concluded that IAS 19 Social Benefits does have a significant impact on the Financial Statements of the Empresa Sistemas Técnicos Auxiliares S.A.C. Magdalena del Mar 2021., since the value (sig.) was 0.000, which is less than 0.05, so that the alternative hypothesis is accepted. Therefore, when analyzing the results, it can be determined that through the application of IAS 19 under the recognition of the expense of social benefits and its payment on the corresponding date, it will allow to obtain sincere and truthful information of the real liability that it maintains in the companies. accounts of remunerations and benefits payable, allowing to show the real situation of the company expressed in its financial statements.
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