Citas bibligráficas
Ccama, J., De, M. (2021). NIC 21: Efectos de las Variaciones en las Tasas de Cambio de la Moneda Extranjera y su impacto financiero en empresas del sector Downstream de Hidrocarburos domiciliadas en Lima en el año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/659142
Ccama, J., De, M. NIC 21: Efectos de las Variaciones en las Tasas de Cambio de la Moneda Extranjera y su impacto financiero en empresas del sector Downstream de Hidrocarburos domiciliadas en Lima en el año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/659142
@misc{renati/1291798,
title = "NIC 21: Efectos de las Variaciones en las Tasas de Cambio de la Moneda Extranjera y su impacto financiero en empresas del sector Downstream de Hidrocarburos domiciliadas en Lima en el año 2020",
author = "De La Cruz Bellido, Mercedes Nina",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
This research seeks to identify the financial impact on companies in the downstream Hydrocarbons sector domiciled in Lima in 2020 in relation to changes in the foreign currency exchange rate. In 2020 there were two events that affected the economy of companies in the downstream hydrocarbon sector, the first being the fall in oil prices, due to the paralysis of China and a disagreement between Saudi Arabia and Russia regarding production levels oil, which leads to a price war; the second would be the slowdown in the global economy, caused by the COVID-19 Pandemic. In this way, our research objective is to identify how the accounting treatment is when exchange differences are generated. These exchange rate variations can have a significant impact on profitability or liquidity in companies in the downstream hydrocarbon sector. Therefore, this research work is organized in 5 sections. In Chapter I, Theoretical Framework, the important and relevant definitions will be found so that with this the reader has a better understanding of the issue of the financial impact that is generated with exchange rate variations. In Chapter II, Research Plan, the main problem, objectives and general and specific hypotheses were raised. In Chapter III, Research Methodology, the type of research for the work was identified and the sample size was determined to carry out a qualitative and quantitative analysis. In Chapter IV, Development of the investigation, it will be possible to see the execution of the in-depth interviews and surveys carried out with the professionals and officials of the sector to be investigated. Finally, in Chapter V, Analysis of results, the results obtained from the surveys and interviews were analyzed, thereby finding conclusions and proposing recommendations based on research work and responses from experts in the sector.
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