Tratamiento contable y tributario de propiedad, planta y equipo de las empresas del sector camaronero
The research work called "Accounting and tax treatment of property, plant and equipment of companies in the shrimp sector", refers to a group of companies in the shrimp sector, since under the straight-line depreciation method; It has been determined that the accounting treatment applied i...
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| Hlavní autor: | |
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| Médium: | masterThesis |
| Jazyk: | spa |
| Vydáno: |
2020
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| Témata: | |
| On-line přístup: | http://repositorio.ulvr.edu.ec/handle/44000/4045 |
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Přidat tag | Shrnutí: | The research work called "Accounting and tax treatment of property, plant and equipment of companies in the shrimp sector", refers to a group of companies in the shrimp sector, since under the straight-line depreciation method; It has been determined that the accounting treatment applied is not being recorded in accordance with the regulations established for this purpose IAS 16 in its entirety, which is why an increase is reflected in the account of non-deductible expenses, thus reducing the profit for the year and reducing the tax base for the payment of the Income Tax collected by the Internal Revenue Service SRI. In the present research work, a mixed approach methodology (quantitative and qualitative) was used, through which the shortcomings in the accounting processes applied to property, plant and equipment were detailed through the tools of documentary analysis and interview. A technical report was made……… |
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