Tratamiento contable y tributario de la NIC 16 propiedad planta y equipos y su impacto en los estados financieros, para la inmobiliaria IEM C.A.

The titling work called "Accounting and Tax Treatment of IAS 16 (property, plant and equipment) and its impact on the financial statements, for the real estate IEM C.A." focused on an analysis of the correct follow-up of IAS 16 by the aforementioned real estate company, given that they are not applying it correctly, which is reflected in the results of their financial statements. In 2012, the company revalued the buildings, assigning a new fair value to each asset, useful life from the revaluation date and the residual value in order to comply with IAS 16; generating a depreciation expense for the revaluation of Properties, Plant and Equipment that was considered as which was considered a deductible expense generating incidents in the Statement of Comprehensive Income, in the determination of Income Tax and in turn a tax contingency. The investigative approach was of a mixed type, supported by direct information from IEM C.A. This made it possible to identify the shortcomings in the accounting and tax processes for the assets of IAS 16. The results achieved during the defined period were financially analyzed.........

• Hovedforfatter: Asencio Flores, Gilda Ana (author)
• Format: masterThesis
• Sprog: spa
• Udgivet: 2021
• Fag: Estado financiero; Hacienda Local; Ganancia; Contabilidad
• Online adgang: http://repositorio.ulvr.edu.ec/handle/44000/4424