Citas bibligráficas
Espada, C., (2022). La NIC 1: presentación de los estados financieros y la liquidez en las empresas del emporio de gamarra [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2495
Espada, C., La NIC 1: presentación de los estados financieros y la liquidez en las empresas del emporio de gamarra []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2495
@misc{renati/6078,
title = "La NIC 1: presentación de los estados financieros y la liquidez en las empresas del emporio de gamarra",
author = "Espada Mejia, Cyndi Zoraida",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
To start our investigation, we will talk a little about the Gamarra emporium in a rough way: It is an example of what can be achieved in the union of a group of people to stand out, this emporium is located in the district of LA VICTORIA, which manages to conglomerate various galleries among which we have: "GUIZADO HERMANO", " THE MANUFACTURERS”, “MARKATA”, ETC, it is true that in our capital there are various conglomerates including ROUND TABLE among others. This time we will focus on the gamarra emporium focused on the presentation of financial statements and liquidity, we will also talk about the loss that has occurred as a result of what we all already know about the pandemic (COVID-19), and the great losses to those that the entrepreneurs of Gamarra are overcoming today, then we will talk a little about the losses given in 2020. As we know as a result of COVID-19, there has been a series of economic setbacks at the national and international level since we were not prepared for a situation like this, the sources of income of the country are one of the most affected due to the closure of premises, stores and factories, postponing orders and many times already agreed as well as tax and financial obligations, the stock they had in their warehouses and merchandise and materials already acquired made bankruptcy imminent for many companies. In Peru, in the year 2020-2021, the textile and clothing sector, even before the pandemic, already presented a contraction in its productions and materials, as well as in its commercialization due to imports of Chinese products, among others of lower price and lower quality. , being directly competitive due to its prices but without being equal in quality compared to national production, having to compete with said Gamarra garments, it was necessary to formalize in order to obtain financing on a larger scale from financial entities. After the declaration of a state of emergency and confinement decreed in 2020, the production and export of orders became almost impossible, this brought many losses because generating new delivery dates or canceling orders bankruptcy was seen as one of the solutions to solve the fact of the insolvency of many companies and the dismissal of their staff due to lack of income and how to solve it. In this new situation, gamarra saw the need to take on new sales channels such as: social networks, currier, shipments to provinces, internet groups, this has lost them to begin to emerge from the health and political crisis that we live in. these times because the situation is not the best and the textile area is the most affected because in homes the priority is not clothes and their derivatives due to the situation. On the one hand, we will talk about the sunat and its recovery and the increase in the face of the pandemic, which also means that in the long run it will be seen to improve in the Gamarra emporium and the country. We will speak for the light at the end of the road that gives us the increase as a result of the pandemic, the number of taxpayers in SUNAT registered between 2020-2021 increased, these years that as a result of the pandemic were the most affected in the economic, tax field And among other aspects that affected us, who in previous years had the highest rates of informality, we can now see a light that emerged thanks to the pandemic due to the formalization of more than 50% of the companies in our country in the different regimes such as also as legal companies and natural persons with business, we see that digitality increased the tax contribution and this is a good approach because we will achieve that informality and many more accepts that accompany it can decrease in our country we must support technological advances in the different areas that will help us move forward as a country.
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