Bibliographic citations
Curimania, T., Novoa, E. (2021). Efecto financiero y tributario en la estimación de las cuentas por cobrar dudosas de la empresa Minas y Concentradoras S.A. en el año 2018 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/4747
Curimania, T., Novoa, E. Efecto financiero y tributario en la estimación de las cuentas por cobrar dudosas de la empresa Minas y Concentradoras S.A. en el año 2018 []. PE: Universidad Tecnológica del Perú; 2021. https://hdl.handle.net/20.500.12867/4747
@misc{sunedu/3052962,
title = "Efecto financiero y tributario en la estimación de las cuentas por cobrar dudosas de la empresa Minas y Concentradoras S.A. en el año 2018",
author = "Novoa Reyes, Edith Patricia",
publisher = "Universidad Tecnológica del Perú",
year = "2021"
}
At present, in commercial operations a payment condition is handled, whether in cash or credit, being this the last concern of several companies, since it is a risk to deliver merchandise or provide customer service and have to wait for credit days in some cases up to 180 days, according to credit and collection policies prior agreement with the client, but we have the uncertainty that would happen if the client is late in paying for strictly internal financial, social, political or economic reasons in the Peruvian or world territory and does not complies with the payment, for this reason, comercial companies employ strict credit policies for evaluating their clients. In this work we will analyze the company Minas y concentradoras S.A, wich is a trading company of equipment, accessories and transmission belts for the mining, industrial and automotive markets. The company has clients from the mining sector, the industrial sector and the automotive sector. In the área of collections, the management of accounts receivable that is being carried out in relation to the granting of credits has not worked correctly until the beginning of this investigation, this is due to a lack of monitoring and control in the antiquities of collections, consequently, companies have to provision contingencies for possible bad debts, wich generates liquidity losses, breaking their cycle and, in addition, in many cases, these ítems do not meet expenses requirements according to Peruvian taxation. The objective of this research work is to carry out an analysis that shows the impact of the measurement and recognition of expenses for estimating doubtful collection NIIF 9, this focuses on the differences between the treatment established in the accounting regulations and that established in the Tax regulations related to Business Income Tax, in the case of a company with Peruvian capital called Minas y concentradoras S.A.
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