El presente trabajo fue realizado con el propósito de analizar el impacto de las NIIF para las PYMES en la toma de decisiones financieras en las empresas del sector textil de confecciones de ropa en el distrito de la Victoria. Además, dentro de la investigación se busca que las pequeñas y medianas empresas conozcan como tomar decisiones de manera acertada, con respecto a la adopción de las NIIF para las PYMES. Para el desarrollo de esta investigación se ha tomado en cuenta las normas internacionales de información financieras para las pequeñas y medianas empresas y las principales ratios que se utilizan para una acertada toma de decisiones; además, se explica la importancia de las pequeñas y medianas empresas en nuestro país. Por otro lado, el caso práctico se basó en la empresa Eficaz Blue Trading E.I.R.L, la cual adoptará las NIIF para las Pymes aplicando la Sección 13: Inventario y Sección 17: Propiedad, Planta y Equipo. Para ello, se utilizó los parámetros que deben considerarse para adoptar por primera vez las NIIF para las Pymes. Con el caso práctico se pretende demostrar que adoptar la norma internacional genera que los estados financieros sean sólidos y muestren un correcto valor que permita a los gerentes analizar la información y puedan tomar decisiones financieras acertadas. Por último, se busca que se las NIIF para las PYMES influyan positivamente en la toma de decisiones financieras en empresas del sector textil de confecciones de ropa en el distrito de la Victoria. / The present work was realized by the intention of analyzing the impact of the NIIF for the SMES in the capture of financial decisions in the companies of the textile sector of confections of clothes in the district of La Victoria. In addition, inside the investigation there is looked that the small and medium companies know like to take decisions of a guessed right way, with regard to the adoption of the NIIF for the SMES. For the development of this investigation the international procedure of information have been born in mind financiers for the small and medium companies and principal ratios that are in use for a guessed right capture of decisions; in addition, is explained the importance of the small and medium companies in our country. On the other hand, the practical case based on the Effective company Blue Trading E.I.R.L, which will adopt the NIIF for the SMEs applying the Section 13: Inventory and Section 17: Property, Plant and Equipment. For it, one used the parameters that they must be considered to be to adopt for the first time the NIIF for the SMEs. With the practical case one tries to demonstrate that to adopt the international norm generates that the financial statements are solid and show a correct value that allows to the managers to analyze the information and to could take financial guessed right decisions. Finally, there is looked that the NIIF for the SMES influence positively the capture of financial decisions companies of the textile sector of confections of clothes the district of La Victoria. / Tesis

Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro, uma vez que preparadores da informação financeira norteiam-se pelos requerimentos de divulgação definidos nos IFRS de forma bastante literal, inclusive com auxílio de disclosure check list, propiciando a inclusão de informações imateriais em notas explicativas devido à ausência de orientação específica sobre determinação de materialidade nas normas do IASB. / In this study we have examined whether the explanatory notes to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) achieve their main objective of providing useful information to investors and creditors in the Brazilian market. The analysis was based on data obtained from external users, investors and creditors with respect to financial information disclosed in the explanatory notes of financial statements of Brazilian public companies listed on the BM&FBovespa, during the period from October 1, 2013 to February 28, 2014. It was identified the opinions of the preparers of financial information and compared them with those of external users regarding the characteristics of useful financial information described in The Conceptual Framework for Financial Reporting IASB (2010). It was also analyzed the influence of IASB´s process to define the disclosure requirements in their accounting standards and pronouncements, together with the reliability resulting from independent auditors (Big Four) regarding the enforcement of compliance with these requirements, as they relate to the usefulness of financial information. Overall, the results revealed that the explanatory notes to the financial statements partially achieve their main goal of providing useful information to investors and creditors in the Brazilian market, since preparers of financial information are guided by the disclosure requirements defined in the IFRS quite literally, sometimes with the assistance of a disclosure checklist, resulting in the inclusion of immaterial information in the notes, due to the lack of specific guidance in the IFRS regarding materiality.

Made available in DSpace on 2016-04-25T18:40:16Z (GMT). No. of bitstreams: 1 Alexandre Akira Goma.pdf: 373057 bytes, checksum: 0db5d0479c42fa15a6f9e440ae1740eb (MD5) Previous issue date: 2015-12-18 / With the adoption of International Accounting Standards, Financial Statements had changes in the forms of classification and structure to make it easier for the user of accounting to understand by the standardization of accounting records. With the Laws 11.638/07 and 11.941/09, Brazilian accounting has taken the first step towards the harmonization of international accounting. The creation of the Accounting Pronouncements Committee - CPC that came after the creation of the Laws, is responsible for the translation and adaptation of international standards issued by the IASB - International Accounting Standards Board. These changes have altered the results of companies in the construction industry. The survey was conducted based on reports issued by the administration and made available on the internet. The collected data represent about 75% of companies listed on the BM&F Bovespa. The analysis was performed based on financial statements of companies in the segment. It was possible to measure a very significant decline in real estate at the time of adoption of new accounting practices / Com adoção das Normas Internacionais da Contabilidade as Demonstrações Contábeis tiveram mudanças nas formas de classificação e em sua estrutura no sentindo de tornar mais fácil o entendimento do usuário da contabilidade pela padronização dos registros contábeis. Com a Lei 11.638/07 e a Lei 11.941/09, a contabilidade brasileira deu o primeiro passo para a harmonização da contabilidade internacional. A criação do Comitê do Pronunciamento Contábil CPC que surgiu após a criação das Leis, é a responsável pela tradução e adaptação das normas internacionais emitidas pela IASB - International Accounting Standards Board. Tais mudanças alteraram os resultados das empresas do setor de construção civil. A pesquisa foi elaborada com base nos relatórios emitidos pela administração e disponibilizados na internet. Os dados coletados representam cerca de 75% das empresas listadas na BM&F Bovespa. A análise foi elaborada com base nas demonstrações contábeis das empresas do segmento. Foi possível mensurar uma diminuição bastante significativa no setor imobiliário no momento da adoção das novas práticas contábeis

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No. of bitstreams: 1 conduta_lf_me_mar.pdf: 2154091 bytes, checksum: 902b6caf5f0402ca54d8a91f1fc1a7db (MD5) Previous issue date: 2016-04-11 / As Instituições de Ensino Superior (IES) do Terceiro Setor estão ganhando, cada vez mais, espaço no atual cenário econômico, empresarial e social e, em paralelo a isso, seu montante de recursos vem aumentando - recursos esses caracterizados pela entrada e saída de numerários nessas instituições -, e tal fato demanda um maior controle sobre suas contas, remetendo, assim, à gestão da informação e, em consequência, a aplicação dos fluxos informacionais. No caso desta pesquisa, foram tratados os fluxos das informações contábil-financeira de natureza orçamentária, sendo essa uma das formas de desdobramento da informação contábil-financeira. Posto isso, pode-se formular a seguinte questão: De que maneira se originam os fluxos informacionais e como os mesmos contribuem como subsídios ao processo decisório, sob o âmbito da informação contábil-financeira de natureza orçamentária, tendo como universo de estudo uma IES do Terceiro Setor? Em um contexto geral, a presente pesquisa analisou os fluxos informacionais das informações contábil-financeira de natureza orçamentária presentes em uma IES do Terceiro Setor, no que tange à relevância para o processo decisório. Esta pesquisa faz uso do método indutivo e, possui finalidade descritiva. Já em relação à abordagem do problema, a presente pesquisa classifica-se como sendo qualiquantitativa. Quanto as técnicas de coleta de dados, optou-se pelo uso de duas estratégias de pesquisa: a bibliográfica e o estudo de caso. E como instrumentos de coleta de dados tem-se os questionários, entrevistas e análise documental. No processo de coleta de dados aplicou-se um corte transversal, em que os dados foram coletados em um período específico, período esse compreendido entre novembro de 2015 e janeiro de 2016. Os dados coletados foram, posteriormente, tabulados e analisados, proporcionando, assim, a elaboração do mapeamento dos respectivos fluxos informacionais e a posterior análise dos mesmos; salienta-se que os respectivos fluxos estão representados e descritos na seção 7 (sete) desta pesquisa. Observou-se, desde as análises dos respectivos fluxos, que o fluxo informacional é interrompido no nível estratégico da instituição: ou seja, as informações contábil-financeira de natureza orçamentária de cada departamento são elaboradas (pelos respectivos departamentos) e encaminhadas para análise da Pró-Reitoria Administrativa e Reitoria. Porém, o retorno a respeito da aprovação (ou não) dessas informações não é retornada aos departamentos. Com isso, os gestores ficam desprovidos de informações contábil-financeira de natureza orçamentária para tomar decisões pertinentes aos seus departamentos. Os mesmos gestores apontam outros elementos a respeito desse tipo de informação, tal como o restrito acesso às mesmas informações e a sua má disseminação. Por fim, foi proposto um modelo conceitual de fluxo informacional. Sendo que tal modelo proposto de fluxo permite aplicação a toda IES do Terceiro Setor, inclusive à entidade universo desse estudo; contudo, para que a respectiva proposta possa ocorrer de forma cíclica, é necessário que haja um efetivo retorno das informações contábil-financeira de natureza orçamentária aos departamentos. Salienta-se, por fim, que é imperioso disseminar a valorização da informação no ambiente organizacional, para assim implantar uma política informacional mais efetiva na organização, para que os sujeitos participantes deste processo consigam ter mais acesso a esse tipo de informação e, em consequência, consigam angariar maiores subsídios aos seus processos decisórios, fazendo com que a organização se desenvolva com maior efetividade, eficácia e eficiência. / Higher Education Institutions (HEIs) from the third sector are gaining more and more space in the current economic, business and social scene and in parallel to this, amount of resources is increasing - resources that characterized the input and output numerary these institutions - and this fact demand greater control over their accounts, referring thus to the management of information and, consequently, the application of information flows. In the case of this study, the flow of accounting and financial information of budgetary nature were treated, which is one of the ways to split the accounting and financial information. That said, you can ask the following question: How originate the information flows and how they contribute as inputs to decisionmaking under the scope of the accounting and financial reporting of budgetary nature, with the universe of study HEI's Third sector? In a general context, this research analyzed the information flows of the accounting and financial information of budgetary nature present in a third of the HEI sector, regarding the relevance to the decisionmaking process. This research makes use of the inductive method, and has descriptive purpose. Regarding the problem of approach, this research is classified as qualitative. The data collection techniques, we opted for the use of two research strategies: the literature and the case study. And as data collection tools has been the questionnaires, interviews and document analysis. In the data collection process was applied to a crosssection, in which data were collected in a specific period, a period between November 2015 and January 2016. The data were subsequently tabulated and analyzed, thus providing , the preparation of the mapping of respective information flows and subsequent analysis thereof; It stresses that these flows are shown and described in section 7 (seven) of this research. It was observed from the analysis of these flows, the information flow is interrupted at the strategic level of the institution: that is, the accounting and financial information of budgetary nature of each department are prepared (by the respective departments) and forwarded to Pro analysis Administrative and Rectory -Reitoria. However, the return concerning the approval (or not) of such information is not returned to the departments. Thus, managers are devoid of accounting and financial information of budgetary nature to take relevant decisions for their departments. The same managers point to other elements on this type of information, such as restricted access to the same information and its poor dissemination. Finally, it proposed a conceptual model of information flow. And such proposed flow model allows application to all Third Sector HEI, including the universe entity of this study; however, that its proposal may occur cyclically, there needs to be an effective return of the accounting and financial information of budgetary nature to departments. It should be noted, finally, that it is imperative to disseminate the value of information in the organizational environment, so as to implement more effective informational policy in the organization, so that participants subject of this process are able to have more access to such information and, as a result , able to raise larger subsidies to their decision-making processes, causing the organization to develop with greater effectiveness, efficiency and effectiveness.

La recherche initiée traite de l'évaluation de la pertinence du référentiel comptable de l'OHADA à traduire fidèlement la réalité économique vécue par les entreprises béninoises et particulièrement à permettre la mesure des performances financières desdites entreprises. La philosophie de la recherche procède de l'idée que l'on ne peut diriger que ce que l'on peut mesurer, et qu'il est nécessaire de s'assurer de la fiabilité des éléments qui fondent les décisions de gestion et d'investissement, ainsi que les politiques économiques.Les investigations menées sur un échantillon représentatif de plus de 300 producteurs et utilisateurs de l'information comptable et financière ont permis de faire émerger leurs besoins et le degré de satisfaction desdits besoins. Les travaux effectués révèlent les défaillances à la base des systèmes d'information comptable mis en œuvre dans les entreprises béninoises, ce qui conduit à mettre en doute la fiabilité des états financiers produits. Pour pallier cette insuffisance, un modèle de gestion des données de base est proposé pour améliorer la collecte desdites données, et a fortiori, contribuer à la pertinence du processus décisionnel des managers, rassurer les investisseurs potentiels et surtout rendre efficaces les orientations économiques des gouvernants. / The undertaken research deals with the evaluation of the OHADA accountancy system of reference aptness to express accurately the factual economic reality experienced by the beninese enterprises and particularly to enable the financial performance assessment of these enterprises.The philosophy originates in the idea that one manages only what can be assessed, and that it is necessary to make sure the different bases of management and investment decisions are reliable, as well as the economic policies.The investigation led on a representative range of more than three hundred accountancy information producers and users help us make their needs and the degree (level) of satisfaction of these needs stand out.The carried out work reveal the weaknesses at the base (root) of the accountancy information systems implemented by the Beninese enterprises, what leads to question the reliability of the provided financial statements. To compensate this inadequacy, a model of data base management has been proposed so as to ameliorate the collection of these data, and all the decision process, to ease the potential investors and above all to make more efficient the government economic orientations.

Esse estudo investigou se as notas explicativas às demonstrações financeiras, preparadas de acordo com as International Financial Reporting Standards (IFRS), cumprem seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro. A análise foi desenvolvida a partir de dados obtidos junto a usuários externos, investidores e credores, de informações financeiras divulgadas em notas explicativas às demonstrações financeiras de companhias abertas brasileiras, listadas na BM&FBovespa, no período de 1º de outubro de 2013 a 28 de fevereiro de 2014. Foram identificadas, também, as opiniões de preparadores de informações financeiras e contrapostas às dos usuários externos quanto às características da informação financeira útil, emanadas do The Conceptual Framework for Financial Reporting IASB (2010); foi ainda analisada a influência do processo adotado pelo IASB para definir requerimentos de divulgação incluídos em suas normas e pronunciamentos contábeis associado à confiabilidade trazida por auditores independentes (Big four) quanto ao enforcement à aderência a esses requerimentos, no âmbito da utilidade da informação financeira. De forma geral, os resultados indicaram que as notas explicativas às demonstrações financeiras atingem parcialmente seu objetivo principal de fornecer informações úteis a investidores e credores no mercado brasileiro, uma vez que preparadores da informação financeira norteiam-se pelos requerimentos de divulgação definidos nos IFRS de forma bastante literal, inclusive com auxílio de disclosure check list, propiciando a inclusão de informações imateriais em notas explicativas devido à ausência de orientação específica sobre determinação de materialidade nas normas do IASB. / In this study we have examined whether the explanatory notes to financial statements prepared in accordance with International Financial Reporting Standards (IFRS) achieve their main objective of providing useful information to investors and creditors in the Brazilian market. The analysis was based on data obtained from external users, investors and creditors with respect to financial information disclosed in the explanatory notes of financial statements of Brazilian public companies listed on the BM&FBovespa, during the period from October 1, 2013 to February 28, 2014. It was identified the opinions of the preparers of financial information and compared them with those of external users regarding the characteristics of useful financial information described in The Conceptual Framework for Financial Reporting IASB (2010). It was also analyzed the influence of IASB´s process to define the disclosure requirements in their accounting standards and pronouncements, together with the reliability resulting from independent auditors (Big Four) regarding the enforcement of compliance with these requirements, as they relate to the usefulness of financial information. Overall, the results revealed that the explanatory notes to the financial statements partially achieve their main goal of providing useful information to investors and creditors in the Brazilian market, since preparers of financial information are guided by the disclosure requirements defined in the IFRS quite literally, sometimes with the assistance of a disclosure checklist, resulting in the inclusion of immaterial information in the notes, due to the lack of specific guidance in the IFRS regarding materiality.

Historiquement, l’émergence de l’entreprise est consubstantielle aux interrogations relatives à la prise en considération des travailleurs par les sociétés faisant appel public à l’épargne. D’essence économique, la mondialisation, en créant les conditions du développement des entreprises multinationales, a nécessairement mis en évidence sous un jour nouveau la teneur des relations entre celles-ci et la société civile. S’inscrivant dans la perspective des révolutions économiques et sociales qui ont émaillé l’évolution du monde occidental depuis le début du XIXème siècle, l’appréciation juridique de la Responsabilité Sociétale des Entreprises traduit un changement de paradigme qui trouve ses fondements dans le droit américain. Définie par la Commission européenne comme la « responsabilité des entreprises vis-à-vis des effets qu’elles exercent sur la Société », la Responsabilité Sociétale de l’Entreprise n’en demeure pas moins protéiforme en raison du fait que la détermination de son contenu relève principalement de la gouvernance des entreprises. Néanmoins, les différentes affaires de pollutions environnementales et de violation des Droits de l’Homme impliquant des entreprises multinationales ont conduit les Etats à progressivement revoir leur position quant à la régulation des engagements sociétalement responsables des entreprises. Dès lors, une co-régulation de la Responsabilité Sociétale des Entreprises tend à émerger au sein des dispositifs nationaux. L’appréhension pas les Etats des nouvelles problématiques n’est cependant pas uniforme. À cet égard, nous nous attacherons à étudier dans une perspective de droit comparé, les principaux modèles juridiques de la RSE : à savoir le droit français et le droit américain. L’objet de cette étude sera la société faisant appel public à l’épargne qui constitue le principal modèle de la grande entreprise. Plus précisément, ces travaux de recherche viseront à construire un régime efficace de la Responsabilité Sociétale de l’Entreprise en droit français. Dans cette perspective, il sera utile de puiser dans le droit américain qui représente le droit précurseur dans ce domaine. Pour ce faire, un essai sur l’intégration de la Responsabilité Sociétale de l’Entreprise dans la théorie générale des sociétés sera réalisé. Partant, seront formulées des propositions permettant d’accorder les différents outils de droit souple avec les instruments de droit dur de la Responsabilité Sociétale de l’Entreprise. / Historically, the emergence of the company is consubstantial to the questions relating to the consideration of workers by business corporations. The globalization has created the conditions for the development of these business corporations and has has revealed a new relation between them and civil society. As part of the perspective of economic and social revolutions that have marked the evolution of the Western world since the early nineteenth century, the legal assessment of the Corporate Social Responsibility reflects a paradigm process that has its roots in the US Law. Defined by the European Commission as "corporate responsibility vis-à-vis their impacts on the Company," Corporate Social Responsibility of the Company will nonetheless protean due to the fact that the determination of its content finds its base in the corporate governance. Nevertheless, the various cases of environmental pollution and violations of human rights involving multinational companies have led States to progressively reconsider their position on the regulation of socially responsible corporate commitments. Therefore, a co-regulation of Corporate Social Responsibility tends to emerge within national systems. But the approach adopted by the States is different. In this regard, we will focus on a study in comparative law perspective between the main legal models of CSR: namely French law and American law. The companie that will be studied is the business corporation because is the main model of big business. Specifically, this research will aim to build an effective system of Corporate Social Responsibility of the Company under French law. In this perspective, it will be helpful to tap into American law which is the precursor law in this area. A test on the integration of Corporate Social Responsibility of the Company in the general theory of the companies will be realized. Finally, will be made some proposals on the various tools of soft law to hard law instruments of Corporate Social Responsibility of the Company.

El presente trabajo de investigación tiene como objetivo determinar el efecto de transición de la NIIF 4 a la NIIF 17 “Contratos de Seguro” en la rentabilidad de las empresas aseguradoras pertenecientes al ramo de no vida, específicamente en las empresas que ofrezcan el producto del seguro vehicular y asistencia médica en Lima. De esta manera, el trabajo de investigación se encuentra dividido en cinco capítulos que son: Capítulo I, Marco teórico, en el cual se recoge información de fuentes primarias y se desarrollan conceptos de las normas internacionales de información financiera (NIIFs), NIIF4, NIIF 17, así como de los conceptos de la rentabilidad, del sector asegurador, entre otros temas relacionados a nuestra investigación. El Capítulo II titulado Plan de Investigación, se expone la problemática del trabajo de investigación, así como el problema principal y específicos, el objetivo general y específicos, hipótesis general y específicos. En el Capítulo III Metodología de investigación, se definió la población, se calculó la muestra para la investigación cualitativa y cuantitativa. En el Capítulo IV, Desarrollo de Investigación, se abordó la investigación a través de las entrevistas en profundidad, las encuestas y el desarrollo del caso práctico. Finalmente, en el Capítulo V Análisis de Resultados, se analizó el estudio de los instrumentos, el caso práctico y se concluye con la validación de la hipótesis general y especificas en base a los resultados obtenidos en las tablas cruzadas y el CHI cuadrado. / The objective of this research work is to determine the effect of the transition from IFRS 4 to IFRS 17 "Insurance Contracts" on the profitability of insurance companies belonging to the non-life branch, specifically in companies that offer the insurance vehicle and medical assistance in Lima. In this way, the research work is divided into five chapters which are: Chapter I, Theoretical framework, in which information is collected from primary sources and concepts of international financial reporting standards (IFRSs), IFRS4, IFRS are developed. 17, as well as the concepts of profitability, the insurance sector, among other topics related to our research. Chapter II entitled Research Plan, sets out the problems of the research work, as well as the main and specific problems, the general and specific objectives, general and specific hypotheses. Chapter III known as the Research Methodology, the population was defined, the sample was calculated for qualitative and quantitative research. Chapter IV is the Research Development, the research was approached through in-depth interviews, surveys and the development of the practical case. Finally, Chapter V Analysis of Results, the study of the instruments and the practical case were analyzed and concluded with the validation of the general and specific hypotheses based on the results obtained in the crossed tables and the CHI square. / Tesis

La presente investigación tiene por propósito determinar de qué manera la “NIC 19: Beneficios a los Empleados afecta en la rentabilidad de las principales MYPES del rubro restaurantes del distrito de Los Olivos, año 2020”. Con respecto a la norma su importancia radica en que es aplicable en todos los rubros, ya que el uso de manera adecuada mostrará una información financiera fidedigna de lo que representa la empresa. La investigación está estructurada en cinco capítulos, para ello, en el capítulo 1 nos centraremos en investigar el marco teórico, los antecedentes y la descripción situacional del rubro investigado. En el capítulo 2, se desarrollará el planteamiento del problema, la justificación, el objetivo general y los objetivos específicos, las hipótesis y parámetros. En el capítulo 3, nos enfocaremos en la metodología de investigación, el cual abarca la población, el diseño de investigación cualitativa y cuantitativa; y sus respectivos instrumentos de recolección de datos. En el Capítulo 4, están las entrevistas a profundidad a los expertos y las encuestas a los contadores de los restaurantes; asimismo, se desarrollaron casos prácticos con la aplicación de la NIC 19. Por último, en el Capítulo 5 se muestran las conclusiones y recomendaciones de cada una de las hipótesis postuladas, las cuales permitieron confirmar que la NIC 19: Beneficios a los empleados afecta significativamente en la rentabilidad de las principales MYPES del rubro restaurantes del distrito de Los Olivos, año 2020. / This research aims to determine how the “IAS 19: Employee Benefits affects the profitability of the main MYPES in the restaurants sector of Los Olivos district, year 2020”. With respect to the standard, its importance is that it is applicable to all items, as proper use will show reliable financial information about what the company represents. The structured research is in five chapters, so in Chapter 1 we will focus on investigating the theoretical framework, the background and the situational description of the research topic. Chapter 2 will develop the approach to the problem, the rationale, the overall objective and the specific objectives, the assumptions and the parameters. In Chapter 3, we will focus on the research methodology, which covers the population, the design of qualitative and quantitative research, and their respective data collection instruments. Chapter 4 contains in-depth interviews with experts and surveys of restaurant accountants; case studies were also developed with the implementation of IAS 19. Finally, Chapter 5 shows the conclusions and recommendations of each of the hypotheses postulated, which allowed us to confirm that IAS 19: Employee Benefits significantly affects the profitability of the main MYPES in the restaurant sector of Los Olivos district, year 2020. / Tesis

El presente trabajo de investigación está basado en la coyuntura actual de la pandemia por el covid-19 y su impacto en los resultados financieros de las empresas de entretenimiento, específicamente las cadenas de cine, que han sido las más afectadas por las regulaciones gubernamentales de cierre temporal y la desconfianza de sus habituales consumidores por el riesgo de contagio. El impacto de la crisis sanitaria ha provocado que muchas empresas deslocalicen sus operaciones en el país donde operaban o cierren definitivamente por la inviabilidad económica de su negocio; por tal sentido, muchos profesionales de la materia se cuestionan la continuidad de muchas empresas que han tenido un longevo periodo de cese de operaciones; por ende, se ve afectado significativamente el principio de negocio en marcha. El principio de negocio en marcha que, junto con el devengado, son los principios fundamentales en la preparación de los estados financieros como indica la primera Norma Internacional de Contabilidad (NIC 1). La preparación de los estados financieros mediante las normas internacionales de información financiera (NIIF’s) dependen del principio de negocio en marcha para aplicarlas en la contabilidad de la empresa; sin embargo, debido a la incertidumbre provocada por el covid-19 en las operaciones de las empresas de cine tanto en el periodo de ‘hibernación’ económica establecida por el gobierno y los riesgos económicos y operativos asociados al reinicio de sus actividades, se genera mayor incertidumbre relativa si la crisis de la pandemia ha afectado el rendimiento financiero y, por ende, se puede ver afectado materialmente el principio de negocio en marcha. El presente trabajo tendrá cinco capítulos en los que abordaremos el problema de la pandemia por el covid-19 en las cadenas de cine. El capítulo I corresponde al Marco Teórico, en el cual se explicará el contexto general de la pandemia del covid-19 en el Perú, sus efectos en la economía nacional, el rendimiento de las empresas y los principios contables sobre los que se fundamenta la elaboración financiera de sus informes, así como la industria del cine. El capítulo II corresponde al Plan de Investigación en el cual se definirán los problemas, objetivos e hipótesis generales y específicos que se abordarán en la tesis para verificar la relación causal de los resultados financieros en el principio de negocio en marcha en un contexto de covid-19. En el capítulo III Metodología, se explicará el proceso científico que se realizará para demostrar nuestra hipótesis, definiremos nuestras variables, nuestros objetivos e hipótesis. En el capítulo IV Desarrollo de la Investigación, se utilizará las herramientas de las encuestas de opinión y las entrevistas a profundidad. Finalmente, en el capítulo V Interpretación de resultados, explicaremos los resultados obtenidos de nuestro proceso de investigación desarrollado en el plan de tesis y daremos a conocer las conclusiones y nuestras recomendaciones. / This research work is based on the current situation of the COVID-19 pandemic and its impact on the financial results of entertainment companies, specifically cinema chains, which have been the most affected by government regulations of temporary closure and the distrust of its habitual consumers due to the risk of contagion. The impact of the health crisis has caused many companies to relocate their operations in the country where they operated or to close permanently due to the economic unfeasibility of their business; Therefore, many professionals in the field question the continuity of many companies that have had a long period of cessation of operations; therefore, the going concern principle is significantly affected. The going concern principle which, as well as accruals, are the fundamental principles in the preparation of financial statements as indicated in the first International Accounting Standard (IAS 1). The preparation of financial statements through international financial reporting standards (IFRSs) depend on the going concern principle to apply them to the company's accounting; However, due to the uncertainty caused by covid-19 in the operations of cinema companies both in the period of economic 'hibernation' established by the government and the economic and operational risks associated with the restart of their activities, greater Relative uncertainty whether the pandemic crisis has affected financial performance and, therefore, the going concern principle may be materially affected. This work will have five chapters in which we will address the problem of the covid-19 pandemic in cinema chains. Chapter I corresponds to the Theoretical Framework, in which the general context of the covid-19 pandemic in Peru, its effects on the national economy, the performance of companies and the accounting principles on which the elaboration is based will be explained. financial reporting, as well as the film industry. Chapter II corresponds to the Research Plan in which the problems, objectives and general and specific hypotheses that will be addressed in the thesis will be defined to verify the causal relationship of the financial results in the beginning of business in progress in a context of covid- 19. In Chapter III Methodology, the scientific process that will be carried out to demonstrate our hypothesis will be explained, we will define our variables, our objectives and hypotheses. In Chapter IV Research Development, the tools of opinion polls and in-depth interviews will be used. Finally, in chapter V Interpretation of results, we will explain the results obtained from our research process developed in the thesis plan and we wil share the conclusions and our recomendations. / Tesis