Análisis del impacto financiero de la aplicación de la NIIF 16 Arrendamientos en la empresa Saga Falabella S.A. en el periodo 2019
Date
2023-11-24
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Pontificia Universidad Católica del Perú
Abstract
La presente tesis tiene como principal objetivo analizar el impacto financiero
de la aplicación de la NIIF 16 Arrendamientos en la empresa Saga Falabella
S.A. en el periodo 2019. Asimismo, los objetivos específicos buscan
determinar el impacto de la aplicación de esta norma en la liquidez, en el
nivel de endeudamiento y en el ROA de la empresa, los cuales serán
desarrollados sobre la base de sus estados financieros del periodo 2019.
Este trabajo de investigación es relevante, ya que la NIIF 16
Arrendamientos ha sido implementada a partir del año 2019 en el Perú, por
lo que analizar su aplicación en una de las empresas representativas del
sector retail es de gran interés para sus usuarios de la información
financiera. La metodología de la investigación es cualitativa y de un estudio
de caso, ya que se busca analizar la naturaleza del impacto de la aplicación
de la norma contable en la información financiera de la empresa en el
periodo mencionado. Para ello, se emplea un análisis de los ratios
financieros de liquidez general, endeudamiento y ROA en la aplicación de
casos específicos referente a la contabilización de los arrendamientos. Con
los cuales, se reestructuran el estado de situación financiera y el estado de
resultados de la entidad con el fin de poder comparar los efectos netos en
los ratios estudiados antes y después de aplicar la norma. Con fines de
desarrollar esta investigación, el trabajo se sustenta en los estados
financieros de la empresa, memorias anuales, discusiones de la gerencia,
normativa contable y fuentes bibliográficas como revistas académicas y
libros para cumplir los objetivos de la tesis. Por último, se concluye que la
aplicación de la NIIF 16 Arrendamientos aumentó significativamente el nivel
de endeudamiento, disminuyó ligeramente el ROA y no tuvo un efecto
significante en la liquidez general de la empresa.
The main objective of this thesis is to analyze the financial impact of the application of IFRS 16 Leases in the company Saga Falabella S.A. in the period 2019. Also, the specific objectives seek to determine the impact of the application of this standard on the liquidity, the level of indebtedness and ROA of the company, which will be developed on the basis of its financial statements for the period 2019. This research work is relevant, since IFRS 16 Leases has been implemented as of 2019 in Peru, so analyzing its application in one of the representative companies of the retail sector is of great interest for its users of financial information. The research methodology is qualitative and of a case study, since it seeks to analyze the nature of the impact of the application of the accounting standard in the financial information of the company in the mentioned period. For this purpose, an analysis of the financial ratios of general liquidity, indebtedness and ROA is used in the application of specific cases referring to the accounting of leases. With which, the entity's statement of financial position and income statement are restructured in order to be able to compare the net effects on the ratios studied before and after applying the standard. In order to develop this research, the work is based on the company's financial statements, annual reports, management discussions, accounting standards and bibliographic sources such as academic journals and books to meet the objectives of the thesis. Finally, it is concluded that the application of IFRS 16 Leases significantly increased the level of indebtedness, slightly decreased ROA and did not have a significant effect on the company's overall liquidity.
The main objective of this thesis is to analyze the financial impact of the application of IFRS 16 Leases in the company Saga Falabella S.A. in the period 2019. Also, the specific objectives seek to determine the impact of the application of this standard on the liquidity, the level of indebtedness and ROA of the company, which will be developed on the basis of its financial statements for the period 2019. This research work is relevant, since IFRS 16 Leases has been implemented as of 2019 in Peru, so analyzing its application in one of the representative companies of the retail sector is of great interest for its users of financial information. The research methodology is qualitative and of a case study, since it seeks to analyze the nature of the impact of the application of the accounting standard in the financial information of the company in the mentioned period. For this purpose, an analysis of the financial ratios of general liquidity, indebtedness and ROA is used in the application of specific cases referring to the accounting of leases. With which, the entity's statement of financial position and income statement are restructured in order to be able to compare the net effects on the ratios studied before and after applying the standard. In order to develop this research, the work is based on the company's financial statements, annual reports, management discussions, accounting standards and bibliographic sources such as academic journals and books to meet the objectives of the thesis. Finally, it is concluded that the application of IFRS 16 Leases significantly increased the level of indebtedness, slightly decreased ROA and did not have a significant effect on the company's overall liquidity.
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Keywords
Contabilidad--Normas, Arrendamiento--Contabilidad, Comercio minorista--Perú
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