Citas bibligráficas
Barreto, A., Cavero, J. (2022). La NIC 36 deterioro del valor de activos a largo plazo y su impacto financiero en las principales empresas del sector casinos y tragamonedas bajo el contexto COVID-19 en Lima Metropolitana, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661346
Barreto, A., Cavero, J. La NIC 36 deterioro del valor de activos a largo plazo y su impacto financiero en las principales empresas del sector casinos y tragamonedas bajo el contexto COVID-19 en Lima Metropolitana, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661346
@misc{renati/400692,
title = "La NIC 36 deterioro del valor de activos a largo plazo y su impacto financiero en las principales empresas del sector casinos y tragamonedas bajo el contexto COVID-19 en Lima Metropolitana, año 2020",
author = "Cavero Sologuren, Jesús Alonso",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The purpose of this research is to determine the financial impact of IAS 36 Long-Term Asset Value Impairment on the main companies in the casino and slots sector under the COVID-19 context in Metropolitan Lima, year 2020. This due to that these companies did not use their fixed assets as they were temporarily closed by the provisions of the Peruvian government to prevent the spread of Covid-19. This research work is divided into five chapters. In chapter I, there is the Theoretical Framework, where the sources used in the project and the fundamental concepts that the reader must assess for a better understanding of the main topic are displayed. Then, in chapter II, research plan, the main problem, the objectives and general and specific hypotheses are developed. Subsequently, in chapter III, Research Methodology, the type of research used in this work will be determined. In addition, the sample size was determined under a qualitative and quantitative approach. In Chapter IV, the instruments used to collect information from our previously selected sample in the previous chapter will be explained. Finally, in Chapter V, the analysis of the results obtained is carried out, the synthesis of the results of this study is revealed, which are the conclusions and recommendations.
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