Valor actual de pasivos contraídos por la empresa Universitaria S.A. con instituciones financieras y pago al vencimiento.

Abstract

The following research aims to analyze the International Financial Reporting Standard (IFRS) 9, which deals with the financial liabilities acquired by companies in order to continue operating in the market and competing. And it also deals with the correct registration of the obligations contracted, whether they are short or long term. The method that was applied is the problem since it was raised through a case study an obligation contracted by the company la Universitaria S.A. where the formula of the current value of a long-term obligation is developed to try to cover a debt and bring it to the present value. The results achieved in this study show that it is convenient for the company to pay these owed values because according to the application of the formula it shows that the company would save the value of $ 3286.75 USD less what would cause a saving for this value by first succeeding in replacing the values of the formula then the transposition of terms was made, the powers are eliminated and finally the corresponding operations were carried out. I can conclude that this work is essential for professionals in the financial accounting area and those students who are being trained in this field.