Citas bibligráficas
Espinal, A., (2021). Relación entre la NIC 19 y los estados financieros en empresas del sector construcción – Lima, 2019 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1331
Espinal, A., Relación entre la NIC 19 y los estados financieros en empresas del sector construcción – Lima, 2019 []. PE: Universidad Peruana de Las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1331
@misc{sunedu/3337154,
title = "Relación entre la NIC 19 y los estados financieros en empresas del sector construcción – Lima, 2019",
author = "Espinal Hesmhant, Andrea Vanessa",
publisher = "Universidad Peruana de Las Américas",
year = "2021"
}
The objective of this investigation is to determine if there is a relationship between IAS 19 and the financial statements of companies in the construction sector, Lima, 2019. An analysis of the different impacts on the financial statements will be carried out based on IAS 19, taking into account the nature: tax, financial, internal control and human resources talent. It is concluded that the application of IAS 19 with the recognition of the expense of the workers labor benefits and the payment on the corresponding date, helps to have truthful, timely and objective information on the financial statements, since it reflects a real liability in the account of salaries and participations payable of employees, because the correct amounts are provisioned month by month, which allows the results to be reflected as they are and at the right time, so it is recommended to construction companies adopt IAS 19 in the preparation and description of its Financial Statements, since it will allow an adequate record of all the real benefits and thus obtain real financial and economic information of the company. The methodology used in the research is: quantitative approach, descriptive type, non-experimental design, cross-sectional. The instruments to be used are financial statements of a construction companies the year 2019 that comply with IAS 19 in order to perform the analysis.
Fichero | Descripción | Tamaño | Formato | |
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ESPINAL HESMHANT - TESIS.pdf Acceso restringido | 5.29 MB | Adobe PDF | Visualizar/Abrir Solicita una copia |
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