Efecto de las normas internacionales de información financiera en el reconocimiento de los activos titulizados por empresas nacionales de supermercados

• Autor: Herrera Asmat, César Augusto
• Formato: tesis doctoral
• Fecha de Publicación: 2010
• Institución: Universidad Nacional de Trujillo
• Repositorio: UNITRU-Tesis
• Lenguaje: español
• OAI Identifier: oai:dspace.unitru.edu.pe:20.500.14414/5960
• Enlace del recurso: https://hdl.handle.net/20.500.14414/5960
• Nivel de acceso: acceso abierto
• Materia: Normas internacionales de información financiera, Instrumento financiero, Titulización

The present investigation is to recognize the impact of International Financial Reporting Standards - IFRS in the recognition of securitized assets by national supermarket companies in the securitization process. The securitization process in our country is growing in recent years, this acceptance by such financing companies in the sector of supermarkets, Supermarket Group WONG - GSW and Supermercados Peruanos SA - Interbank Group SPSA have done this operation. The assets have been securitized to date have been its future sales with selected credit cards. The financial information to be submitted by the aforementioned supermarket companies must meet the requirements of international accounting standards IFRS so as to come into force as from January 01, 2009, IFRS 7 - "Financial Instruments: Information Reveal "will have no significant effects as SPSA GSW and have complied with the requirements expressed in the International Accounting Standards 32 and 39. However, risk management has been one of the highlights that they affect IFRS 7, a fact that must be improved because the financial information must be consistent with the overall context in which originators are involved. IFRSs can recognize the securitized assets by national supermarket companies more reliably when they meet the demands of global scenarios that require financial information.