Bibliographic citations
Pineiro, L., Guevara, G. (2019). NIC 38: Activos Intangibles y su Impacto Financiero y Tributario en las Empresas de Tecnologías Informáticas en el distrito de San Isidro, año 2018 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/648839
Pineiro, L., Guevara, G. NIC 38: Activos Intangibles y su Impacto Financiero y Tributario en las Empresas de Tecnologías Informáticas en el distrito de San Isidro, año 2018 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/648839
@misc{sunedu/3091541,
title = "NIC 38: Activos Intangibles y su Impacto Financiero y Tributario en las Empresas de Tecnologías Informáticas en el distrito de San Isidro, año 2018",
author = "Guevara Alavedra, Gabriel Armando",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
This research entitled "IAS 38: Intangible Assets and their Financial and Tax Effect in Information Technology Companies located in San Isidro, 2018" proposes to determine both the financial and tax effect of this IAS. For this purpose, we need to identify, recognize and measure an intangible asset within an organization. In the Theoretical Framework, research is carried out through primary sources in which the general concepts of IAS 38 are developed. This includes definitions, objectives, scope, recognition, measurement, data and their association with the IT companies as well as the financial and tax effect of the aforementioned IAS. In the Research Plan, we will describe the problems, objectives and hypotheses both general and specific. In the Methodology, we define the population and sample in order to apply the mixed methods research, which collects and analyzes qualitative and quantitative data using in-depth interviews with IAS and taxation experts; and surveys conducted to accountants currently working in the relevant field. In the Research Development, the application of the methodology will be shown and the case study will be developed before and after the application of the IAS 38. Subsequently, in the Analysis of Results, we study the instruments applied in the interviews, surveys and the outcome of the case study. To conclude, the general and specific hypotheses are validated by applying the IAS 38 and we can determine if they impact the IT companies financially and tributarily. If this is the case, we will propose recommendations for the correct use.
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