Bibliographic citations
Asurza, E., Romero, P. (2022). NIC 36: Deterioro del valor de los activos y su impacto tributario en las grandes empresas textiles del distrito de Ate, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661368
Asurza, E., Romero, P. NIC 36: Deterioro del valor de los activos y su impacto tributario en las grandes empresas textiles del distrito de Ate, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661368
@misc{renati/400678,
title = "NIC 36: Deterioro del valor de los activos y su impacto tributario en las grandes empresas textiles del distrito de Ate, 2020",
author = "Romero Vargas, Paul Alexander",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
This research aims at IAS 36: Impairment of assets and their tax impact on large textile companies in the Ate district, 2020. In Chapter I Theoretical Framework: A study is developed on the application of IAS 36 "Impairment of the value of assets" in the textile sector under the context of COVID-19, as well as the tax impact generated by the conjuncture. It analyzes concepts established by the International Financial Reporting Standards, definitions, background, objective, scope, recognition and measurement. Likewise, RTF Nos. 02235-2-2003, 11472-2-2008, 10813-3-2010 and the Peruvian tax legal framework have been analyzed with the aim of identifying the tax impact of IAS 36. In Chapter II Research Plan: The main problem and the secondary problems are defined, as well as the identification of the objectives and hypotheses raised. In addition, the justification, relevance and limitations of the present research are specified. In Chapter III Research Methodology: The methodology, design and level of research developed are detailed. In the same way, the data collection instruments to be used are determined, the population and the calculation of the sample are identified. In Chapter IV Research Development: The application of research instruments is carried out through interviews and surveys. In the same way, a practical case is proposed to be able to demonstrate the tax impact when applying IAS 36 in companies in the textile sector. In Chapter V: Analysis of Research Results shows the results obtained from the application of data collection instruments (interviews and surveys), as well as the proposed case study that evidences the tax impact. Finally, the conclusions and recommendations obtained after carrying out this research work are presented.
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