This research work analyzes how deferred income influences the financial and economic information of the Distribuidora Malibú SAC in the city of Tacna, period 2014 - 2017. It was observed that, of all sales made, only 27,45 have been delivered % and 72,55% are pending delivery, generating the problem of recognition of deferred income. In financial and economic information, the highest profit was in the period 2015, being S / 21 227,56. The operating margin in the period 2014 had a negative result, while in 2015 it was S / 31 091,72, being S / 687,42 in 2016 and S / 18 896,84 in 2017. The gross margin does not maintain an ascending line due to the difference between declared and accounted income.

This research work analyzes how deferred income influences the financial and economic information of the Distribuidora Malibú SAC in the city of Tacna, period 2014 - 2017. It was observed that, of all sales made, only 27,45 have been delivered % and 72,55% are pending delivery, generating the problem of recognition of deferred income. In financial and economic information, the highest profit was in the period 2015, being S / 21 227,56. The operating margin in the period 2014 had a negative result, while in 2015 it was S / 31 091,72, being S / 687,42 in 2016 and S / 18 896,84 in 2017. The gross margin does not maintain an ascending line due to the difference between declared and accounted income.

El desarrollo del presente trabajo de investigación “Reconocimiento de los ingresos diferidos y su influencia en la información económica financiera de la Distribuidora Malibú SAC de la ciudad de Tacna, periodo 2014 – 2017”, tiene como objetivo establecer cómo el reconocimiento de los ingresos diferidos influye en la información económica financiera de la Distribuidora Malibú SAC, de la ciudad de Tacna, periodo 2014 – 2017, siendo la muestra analizada el 100% de la información disponible. En este trabajo de investigación se demostró que el reconocimiento de los ingresos diferidos influye: a) De las ventas realizadas por la Distribuidora Malibú SAC, se observa para los periodos 2014 – 2017, de la totalidad de ventas realizadas, solamente han entregado el 27,45% y quedan pendientes de entrega el 72,55% generando el problema del reconocimiento de ingresos diferidos. b)...

This research work analyzes how deferred income influences the financial and economic information of the Distribuidora Malibú SAC in the city of Tacna, period 2014 - 2017. It was observed that, of all sales made, only 27,45 have been delivered % and 72,55% are pending delivery, generating the problem of recognition of deferred income. In financial and economic information, the highest profit was in the period 2015, being S / 21 227,56. The operating margin in the period 2014 had a negative result, while in 2015 it was S / 31 091,72, being S / 687,42 in 2016 and S / 18 896,84 in 2017. The gross margin does not maintain an ascending line due to the difference between declared and accounted income.