Citas bibligráficas
Diaz, J., Obregón, H. (2019). NIC 41- Agricultura: Impacto Financiero y Tributario en las empresas Agroexportadoras de mango de las zonas Este y Sur de Lima Metropolitana en el 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625771
Diaz, J., Obregón, H. NIC 41- Agricultura: Impacto Financiero y Tributario en las empresas Agroexportadoras de mango de las zonas Este y Sur de Lima Metropolitana en el 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625771
@misc{renati/368454,
title = "NIC 41- Agricultura: Impacto Financiero y Tributario en las empresas Agroexportadoras de mango de las zonas Este y Sur de Lima Metropolitana en el 2017",
author = "Obregón Nolazco, Heidi Yadirs",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present investigation is about the evaluation of the financial and tributary impact of the IAS 41 - Agriculture, which has as objective to determine the Financial and Tributary impact with respect to the application of the IAS 41 - Agriculture in the agro-export companies of mango of the eastern and southern areas of Lima Metropolitan in 2017. The study is composed of five chapters. In the first, the theoretical framework is presented, in which concepts are defined as the basis for research. In the second, the research plan is exposed, in which the problem is identified, the hypothesis raised and the objectives set. Then, the mixed methodology is used to deepen the perception of the companies in the sector and measure their knowledge on the application of said standard. In this stage, qualitative instruments are applied, such as interviews in detail; and quantitative, such as surveys and case studies of a company in the analyzed sector. Next, we analyze the results of the studies carried out, through which it is intended to illustrate the correct application of the standard. Finally, it is concluded that the application of the standard will have a financial impact on the agro-export companies by the guidelines of the standard, such as recognition and own valuation technique. In addition, the differences between the valuation method and the lack of pronouncement of SUNAT will not have a tax impact.
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