Análisis de cuentas y documentos por cobrar de la empresa blunet, aplicando niif 9 y su incidencia en los estados financieros.

Abstract

This degree work carries out an analysis of the accounts and documents receivable of the Blunet company through the application of IFRS 9 “Financial Instruments” and its impact on the financial statements, due to the lack of an analysis of said accounts in the organization, due to this the implementation of the International Financial Reporting Standards is proposed in order to achieve greater control and profitability in the company. The first chapter describes the importance of accounts and documents receivable in general, emphasizing that through these companies can have liquidity that allows them to comply with their operations and obligations, the problem is also specified and the objective is established. general and specific objectives of this thesis, as well as the background and justification of the research. The second chapter describes the epistemological and theoretical approach that supports the research, as well as the legal foundation and theoretical bases of the work with their respective bibliographic references. The third chapter will address the methodological process, detailing the selected research design or tradition and the data collection process in the research. Finally, in the fourth chapter the results of the study will be presented, where the findings obtained will be described and argued. Likewise, the conclusions derived from the research carried out and the pertinent recommendations that arise from the results found will be included.