La suspensión perfecta: ¿Una oportunidad para la empresa o un abuso para sus trabajadores?

  • Patricia del Rosario Alvarado Timaná Pontificia Universidad Católica del Perú

    Estudiante de octavo ciclo de estudios de la Facultad de Ciencias Contables de la PUCP.
    Miembro del equipo de Tributación de la Revista Lidera.
    a20182129@pucp.edu.pe
  • Jessica Zoila Retes Llata Pontificia Universidad Católica del Perú

    Estudiante de octavo ciclo de estudios de la Facultad de Ciencias Contables de la PUCP.
    Miembro del equipo de Finanzas de la Revista Lidera.
    retes.j@pucp.edu.pe
Keywords: perfect suspension, employees, company, employers, opportunity, pandemic, financial reports

Abstract

In this paper, the perfect suspension of work in Peru is analyzed, the same that has been regulated by Urgency Decree No. 038-2020 due to the pandemic generated by Covid-16. Address, on the one hand, the effects of Covid-19 on companies and State action, which include the implications of Covid on companies and the actions taken by the Peruvian State in the face of the pandemic: Perfect suspension. On the other hand, the effects of the perfect suspension in the company and the workers, which contains the effects of the perfect suspension in the company, the effects of the perfect suspension in the workers and, finally, the financial / accounting effects of the perfect suspension. Based on this, it has been determined that the aforementioned rule was a benefit for companies so that they can continue with the going concern principle.

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How to Cite
Alvarado Timaná, P. del R., & Retes Llata, J. Z. (2021). La suspensión perfecta: ¿Una oportunidad para la empresa o un abuso para sus trabajadores?. Revista Lidera, (16), 28-32. Retrieved from https://revistas.pucp.edu.pe/index.php/revistalidera/article/view/24850
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This work is licensed under a Creative Commons Attribution 4.0 International License.