Bibliographic citations
Padilla, M., Ruiz, M. (2022). NIC 21 efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto financiero en las agencias de aduanas, Distrito del Callao, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661342
Padilla, M., Ruiz, M. NIC 21 efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto financiero en las agencias de aduanas, Distrito del Callao, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661342
@misc{renati/1293251,
title = "NIC 21 efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto financiero en las agencias de aduanas, Distrito del Callao, año 2020",
author = "Ruiz Guevara, María Isabel",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The main purpose of the current investigation is to identify the financial effect of IAS 21 Effects of Variations in Foreign Currency Exchange Rates in customs agencies, Callao district, year 2020. In view of the situation during the year 2020 As a result of the COVID-19 pandemic, which generated an impact on different economic sectors, the world economy prospered. In addition to the aforementioned, the national economy was also affected by political changes. One of the consequences generated by the problems already increased was an increase in the conversion rate. In relation to this, many companies were impacted, one of the sectors with the greatest impact being the customs sector, since it carries out a large part of its operations in a foreign currency. Due to the aforementioned, this report will be displayed, which is distributed in five parts, which is composed of the following chapters: Chapter I Theoretical framework, where we have carried out a study through scientific articles and theses related to the subject of study, developing the Background on the application of IFRS, IAS and IAS 21 specifically. In Chapter II Research Plan, the problem of the thesis has been approached, identifying what is the main problem and the specific problems, in the same way as the hypotheses and objectives. In Chapter III Research Methodology, the population and the sample that will be used to carry out qualitative and quantitative research have been defined. In Chapter IV Development of the Research, the qualitative study was carried out, for which in-depth interviews were conducted, and for the quantitative research, various surveys were carried out to specialists in the sector, in addition to the approach and explanation of the practical case. Finally, in Chapter V Analysis of results, the result of the information collected and the practical case are examined, culminating in the validation of the general and specific hypothesis according to the results of the cross tables and CHI square.
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