Bibliographic citations
Abarca, S., Caqui, A. (2022). Aplicación de la norma internacional de contabilidad NIC 2 y los estados financieros en la empresa Aisla Perú SAC, Breña, 2021 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1862
Abarca, S., Caqui, A. Aplicación de la norma internacional de contabilidad NIC 2 y los estados financieros en la empresa Aisla Perú SAC, Breña, 2021 []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1862
@misc{sunedu/3337693,
title = "Aplicación de la norma internacional de contabilidad NIC 2 y los estados financieros en la empresa Aisla Perú SAC, Breña, 2021",
author = "Caqui Mautino, Angela Teresa",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
The main objective of this research was to identify the relationship between the international accounting standard (IAS 2) and the financial statements in the company Aisla Perú SAC, Breña, 2021. Similarly, the general hypothesis stated that the international accounting standard (IAS 2) is significantly related to the financial statements in the company Aisla Perú SAC, Breña, 2021. The methodology was focused from the quantitative perspective, basic research type and non-experimental design. The population and sample consisted of 23 employees of the company Aísla Perú SAC, who participated in a structured questionnaire of 28 items. The results showed that 60.9% considered the presence of the IAS 2 in the company as regular and 78.3% considered the financial statement in the company as regular. It was concluded that the international accounting standard (IAS 2) is significantly related to the financial statements in the company Aisla Perú SAC, Breña, 2021. By means of Spearman's correlation, it was obtained as a result that there is a positive link, given that r=0.811 and the degree of significance was verified due to the fact that p < 0.05.
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