Bibliographic citations
Sánchez, S., Ruiz, J. (2018). La NIC 21: efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto financiero y tributario en la industria farmacéutica de Lima [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/623887
Sánchez, S., Ruiz, J. La NIC 21: efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto financiero y tributario en la industria farmacéutica de Lima [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/623887
@misc{sunedu/3008131,
title = "La NIC 21: efectos de las variaciones en las tasas de cambio de la moneda extranjera y su impacto financiero y tributario en la industria farmacéutica de Lima",
author = "Ruiz Valdez, Jhonny Arturo",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
IAS 21: Effects of changes in foreign currency exchange rates and their financial and tax impact on the pharmaceutical industry in Lima, aims to determine the financial and tax impact of IAS 21 in the sector, taking into account the effects of exchange differences, their recognition, the conversion of the functional currency and information to be disclosed in the Financial Statements. The present research work consists of six main chapters, where the first chapter, will develop the theoretical framework based on the fundamental constructs that are the pillars of research. In the second chapter, research plan, the initial problems, the important aspects and the objectives of the same will be detailed. Then, in the third chapter, the explanatory methodology is used to deepen, analyze and collect data applied to the pharmaceutical sector. In the fourth chapter, expose the results obtained from the in-depth interviews and the surveys conducted; also, the case study Laboratory Capsulitas SAC and the fifth chapter the qualitative and quantitative analysis of the research carried out in the pharmaceutical sector of Lima.
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