Citas bibligráficas
Alvares, J., Toro, A. (2022). NIIF 16 arrendamientos y su impacto en la base imponible del ITAN en los supermercados e hipermercados de Lima Metropolitana, año 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661344
Alvares, J., Toro, A. NIIF 16 arrendamientos y su impacto en la base imponible del ITAN en los supermercados e hipermercados de Lima Metropolitana, año 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661344
@misc{renati/400693,
title = "NIIF 16 arrendamientos y su impacto en la base imponible del ITAN en los supermercados e hipermercados de Lima Metropolitana, año 2020",
author = "Toro Camac, Alberto",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
This research aims to determine the impact of IFRS 16 Leases on companies in the supermarket and hypermarket sector with respect to the determination of the TAX BASE of the ITAN in 2020. In Chapter I, the theoretical framework is presented, definition of our variables IFRS 16 Lease, tax base of itan and our supermarket and hypermarket sector and its actuality. In Chapter II, there is the research plan where the problem is formulated, the specific problems, the general objective, the specific objectives, as well as the general and specific hypotheses. In chapter III, the methodology of our research is exposed, which details the type of research to be carried out, the data collection instrument, the determination of the population and sample. In addition, the operationalization of the variables. Chapter IV reflects the development of our research in which the research instruments are applied. Among them, in-depth interviews were conducted with specialists, surveys of representatives of companies in the supermarket and hypermarket sector of Metropolitan Lima and presentation of a practical case. Chapter V presents the results and analysis of in-depth interviews, surveys and the case study. In addition, the discussion of the results in general is carried out. Finally, the conclusions and recommendations of the research are detailed.
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