Bibliographic citations
Echavarria, S., Martinez, V. (2021). NIC 20: Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales y su Impacto Financiero bajo el Contexto de Covid 19, en las Clínicas Privadas de Lima Metropolitana, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657973
Echavarria, S., Martinez, V. NIC 20: Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales y su Impacto Financiero bajo el Contexto de Covid 19, en las Clínicas Privadas de Lima Metropolitana, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657973
@misc{renati/1290981,
title = "NIC 20: Contabilización de las Subvenciones de Gobierno e Información a Revelar Sobre Ayudas Gubernamentales y su Impacto Financiero bajo el Contexto de Covid 19, en las Clínicas Privadas de Lima Metropolitana, año 2020",
author = "Martinez Martinez, Victor Hugo",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
The present thesis research work aims to diagnose the financial impact of the International Accounting Standard IAS 20: Accounting for Government Grants and Disclosure of Government Assistance under the context of Covid-19 in private clinics in Metropolitan Lima, year 2020. This topic because, as we are aware, Peru and the world are currently experiencing a health crisis that affects not only the health of those affected, but also generates problems with the economy (business continuity). The Peruvian government, in order to continue with the payment chain, approved the creation of the "Reactiva Perú" program, which consists of providing loans to companies that require them at a rate lower than the market rate under normal conditions. It should be noted that this program will be provided under certain restrictions and the liquidity received will be used only to pay short-term obligations with workers and suppliers. The research work is divided into five chapters, which are as follows: Chapter I Theoretical Framework, based on a compilation of background information from primary sources where concepts about international financial reporting standards (IFRS), international accounting standard IAS 20 Accounting for Government Grants and Disclosure of Government Assistance, Reactiva Peru loan and Covid-19 are developed. Chapter II Research Plan, where the problem statement, justification, objectives and hypotheses are formulated, and finally the parameters and limitations. Chapter III Work Methodology, where the population and the samples for the quantitative and qualitative analyses were determined. Chapter IV Research Development, where the methodologies studied in chapter III were implemented, which were the in-depth interviews, surveys and case study. Chapter V Analysis of Results, where the application of in-depth interviews, surveys and a practical case is analyzed. Finally, the conclusion is reached with the validation of the general and specific hypotheses based on the results obtained in the crossed tables and CHI squared.
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