Bibliographic citations
Ynchaustegui, K., (2018). Aplicación de políticas contables y su incidencia en la fiabilidad de la información financiera y toma de decisiones en la empresa Corporación Génesis S.A.C [Tesis, Universidad Nacional de Trujillo]. http://dspace.unitru.edu.pe/handle/UNITRU/12115
Ynchaustegui, K., Aplicación de políticas contables y su incidencia en la fiabilidad de la información financiera y toma de decisiones en la empresa Corporación Génesis S.A.C [Tesis]. PE: Universidad Nacional de Trujillo; 2018. http://dspace.unitru.edu.pe/handle/UNITRU/12115
@misc{sunedu/2696167,
title = "Aplicación de políticas contables y su incidencia en la fiabilidad de la información financiera y toma de decisiones en la empresa Corporación Génesis S.A.C",
author = "Ynchaustegui Flores, Katia Lizbeth",
publisher = "Universidad Nacional de Trujillo",
year = "2018"
}
The investigation is carried out because the company Genesis Corporation does not have defined accounting policies, and therefore has not been keeping good control of its inventories, or an adequate recognition of Cost or Expense, as well as the recognition of its income for being a company that provides services, it should be noted on the other hand that there are operations which are not reflected in its financial statements, which according to the International Accounting Standards, tells us that all operations performed by the company should be reflected in its financial statements in order that these show the real situation of accounting and financial information, and can be measured reliably so that in that way they serve as the primary basis for the decision making of the bodies in charge. Based on the above, a descriptive investigation was carried out, as information was collected by the company and an interview with the accountants, from which the accounting policies necessary to achieve its main objective were obtained, which are the Cash accounting policy. and equivalent cash, accounting policy of Inventory, accounting policy of Fixed Assets and the accounting policy of Recognition of ordinary income. Once these policies were applied, the main objective was achieved, which was to determine the impact of accounting policies on the reliability of financial information and decision-making in Corporación Génesis SAC, and at the same time demonstrate that accounting policies have a fundamental impact in the reliability of financial information and decision-making, changes were also made in the same way regarding the presentation of Financial Statements and a periodic evaluation of accounting policies is recommended in order to improve the management of the company and update said policies according to the new accounting standards and the needs of the company.
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