Bibliographic citations
Gonzales, R., Silva, G. (2018). El cambio de la moneda funcional y su impacto financiero conforme a la norma internacional de contabilidad 21 en las empresas del sector agroexportador de la macro región norte del Perú [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/623986
Gonzales, R., Silva, G. El cambio de la moneda funcional y su impacto financiero conforme a la norma internacional de contabilidad 21 en las empresas del sector agroexportador de la macro región norte del Perú [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/623986
@misc{renati/366735,
title = "El cambio de la moneda funcional y su impacto financiero conforme a la norma internacional de contabilidad 21 en las empresas del sector agroexportador de la macro región norte del Perú",
author = "Silva Díaz, Gabriela",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The present investigation was elaborated with the purpose of determining the financial impact of the change of functional currency in the companies that make up the agro-export sector of the northern macro-region of Peru. To do this, we will use as our main tool the International Accounting Standard No. 21 “Effects of variations in foreign exchange rates“, specifically in the functional currency section. With this, we will proceed to establish a guide for the accounting community of the companies in the sector, as well as analyzing how the application of this norm will impact on the financial statements of companies in the sector. To carry out the validation of our hypotheses, we have contacted the main companies in the agro-export sector of the northern macro-region of the country, to which we surveyed. Additionally, we contacted experts on the subject, whom we interviewed and, finally, 4 case studies were conducted to evaluate the financial impact of our thesis topic. From the analyzed data we conclude that it is not possible to define a negative or positive impact on the financial statements of the analyzed companies, it depends on the specific situation through which it crosses. However, from the information analyzed in the surveys and interviews in these companies, a positive impact has been observed.
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