Impacto contable y tributario en medición del deterioro de activos por efectos Covid-19 sector transporte interprovincial: caso Emtrafesa SAC – 2020
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Date
2023
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación tiene como propósito analizar en qué manera los efectos de la pandemia producida por el Covid-19 han impactado negativamente en la medición del deterioro de activos y por ende en la información contable, financiera y tributaria de las empresas del sector Transporte Interprovincial de Trujillo en el periodo 2020, asimismo se pretende conocer como afectó a la tasa de descuento para hallar el valor en uso de los activos y calcular el importe recuperable ante la incertidumbre económica, política y social que se generada dentro del país. La metodología es de carácter mixta, ya que se ha realizado un análisis cualitativo con expertos en Normas Internacionales de Contabilidad, tributaristas y especialistas en sector, además de un análisis cuantitativo a través de la aplicación práctica de la norma 36 Deterioro de activos, donde se examina en específico el caso de la Empresa de Transportes Ave Fénix S.A.C. – EMTRAFESA S.A.C. , con la que se pudo probar las hipótesis planteadas y brindar recomendaciones o sugerir mejoras y/o soluciones a la empresa del rubro, para que puedan de forma preventiva administrar su capital de trabajo adecuadamente y consigan o conserven un óptimo grado de liquidez ante un futuro inestable.
ABSTRACT The purpose of this research work is to analyse how the effects of the pandemic produced by Covid-19 have had a negative impact on the measurement of asset impairment and therefore on the accounting, financial and tax information of companies in the Interprovincial Transport sector in Trujillo in the period 2020, as well as to find out how it affected the discount rate to find the value in use of assets and calculate the recoverable amount in the face of the economic, political and social uncertainty generated in the country. The methodology is of a mixed nature, as a qualitative analysis was carried out with experts in International Accounting Standards, tax experts and sector specialists, in addition to a quantitative analysis through the practical application of standard 36 Impairment of assets, where the specific case of Empresa de Transportes Ave Fénix S.A.C. was examined. - EMTRAFESA S.A.C. The hypotheses raised were tested and recommendations or suggested improvements and/or solutions were provided to the company in question, so that they can manage their working capital adequately and achieve or maintain an optimum degree of liquidity in the face of an unstable future.
ABSTRACT The purpose of this research work is to analyse how the effects of the pandemic produced by Covid-19 have had a negative impact on the measurement of asset impairment and therefore on the accounting, financial and tax information of companies in the Interprovincial Transport sector in Trujillo in the period 2020, as well as to find out how it affected the discount rate to find the value in use of assets and calculate the recoverable amount in the face of the economic, political and social uncertainty generated in the country. The methodology is of a mixed nature, as a qualitative analysis was carried out with experts in International Accounting Standards, tax experts and sector specialists, in addition to a quantitative analysis through the practical application of standard 36 Impairment of assets, where the specific case of Empresa de Transportes Ave Fénix S.A.C. was examined. - EMTRAFESA S.A.C. The hypotheses raised were tested and recommendations or suggested improvements and/or solutions were provided to the company in question, so that they can manage their working capital adequately and achieve or maintain an optimum degree of liquidity in the face of an unstable future.
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Keywords
Deterioro de activos, Sector transporte, Activos fijos