Bibliographic citations
Condori, J., (2021). La NIC 21 y su incidencia en los estados financieros de las empresas de joyería y relojería del distrito de Miraflores en el año 2019 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1216
Condori, J., La NIC 21 y su incidencia en los estados financieros de las empresas de joyería y relojería del distrito de Miraflores en el año 2019 []. PE: Universidad Peruana de Las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1216
@misc{sunedu/3337118,
title = "La NIC 21 y su incidencia en los estados financieros de las empresas de joyería y relojería del distrito de Miraflores en el año 2019",
author = "Condori Aragonez, Joel Antonio",
publisher = "Universidad Peruana de Las Américas",
year = "2021"
}
The purpose of the thesis prepared is to measure the adaptation of IAS 21 and the impact on the financial statements of jewelry and watch companies in the Miraflores district in 2019, through the explanation of the standard and demonstration through a case, showing the current level of application to the standards. The research is of the applied type and explanatory level, the non-experimental design of a cross-sectional study. Likewise, the population is made up of 151 companies in the sector and the sample was made up of 31 people, which are accountants, accounting assistants in the accounting area. The sample carried out is of the non-probabilistic type. The technique used to collect data was the surveys, as well as the applied instrument was by questionnaire and the method used to process the data were the ordering, classification and computerized process in SSPS. In order to analyze the information data, inquiry, documentary analysis, tabulation and graphic comprehension were used. The result shows that given globalization, most companies already apply accounting standards to record their transactions, there is some discrepancy between the application of exchange rates and a generalized criterion for the interpretation of these standards.
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