Bibliographic citations
Botello, W., (2021). NIC 19 beneficios sociales de los trabajadores y su incidencia en los estados financieros de una empresa comercializadora de productos mineros. Chorrillos, 2019 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1434
Botello, W., NIC 19 beneficios sociales de los trabajadores y su incidencia en los estados financieros de una empresa comercializadora de productos mineros. Chorrillos, 2019 []. PE: Universidad Peruana de las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1434
@misc{sunedu/3337241,
title = "NIC 19 beneficios sociales de los trabajadores y su incidencia en los estados financieros de una empresa comercializadora de productos mineros. Chorrillos, 2019",
author = "Botello Bravo, William Arnaldo",
publisher = "Universidad Peruana de las Américas",
year = "2021"
}
The investigation entitled “NIC 19 social benefits of workers and their impact on the financial statements of a mining products trading company. Chorrillos, 2019 ”, was intended. Determine the incidence of NIC 19 social benefits of workers in the financial statements of the aforementioned Company. Theories regarding NIC 19 social benefits of workers were considered in the development, where it was mentioned that the accounting record and the data to be disclosed regarding the benefits of the employees oblige to accept a liability when the worker gives his services in exchange. of a future remuneration; and an expense when the company takes the economic benefit resulting from the service provided by the worker. Likewise, the financial statements allowed us to systematize the information on the financial situation and development of the entity under study, at the end of a given date or period of stockholders' equity, resources, for decision-making. The methodology used in the research was quantative approach, applied type, explanatory level, and non-experimental crosssectional design. For which the population was 148 and a sample were 40 employees of the company under study. It was concluded that the application of NIC 19 with the recognition of the expense of the labor benefits of the workers and the payment on the corresponding date, helps to have truthful, timely and objective information of the financial statements, since it reflects a real liability in the account of salaries and participations payable of the employees, because the correct amounts are provisioned month by month, which allows to reflect the results as they are and at the appropriate time, for which it is recommended to the marketing company of Mining products, adopt NIC 19 in the preparation and description of its Financial Statements, since it will allow an adequate record of all real benefits and thus obtain real financial and economic information of the company.
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