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The different standards that are given the world in accounting matters, try to fulfill the objective of standardizing this information and making it in common use among all the affiliated countries. Within the different approaches that these standards cover, such as IFRS, we have the correct treatment of liquidity, taking liquidity as a key factor for business growth. Thus, IFRS-based financial analysis is extremely important for evaluating the economic and financial development of an economic entity, since it allows observing problems and, in turn, correcting them in order to improve company management. The study proposes to know the importance of financial analysis of liquidity as a key factor for business growth based on IFRS 7, where the correct assembly and exposure of conventional financial instruments that at least every company should know are exposed, the study It is contextualized in the northern zone of Peru. The research framed in a non-experimental correlational type design; shows an overall liquidity ratio of 0.205; an acid test of 0.204, the cash ratio of 0.026 and a working capital of -51421 monetary units, concluding that the analysis unit does not show the necessary liquidity to fulfill its various obligations. Among other aspects, the failure to carry out an analysis of the financial statements prolongs the factors of ignorance in the progress of business management, therefore it does not allow for correct decisionmaking.

PRINCIPALES IMPLICANCIAS DE LA NIIF 7 PARA EL TRATAMIENTO DE LA LIQUIDEZ EMPRESARIAL