Bibliographic citations
Izquierdo, J., (2024). Análisis del tratamiento contable y tributario de las plataformas de crowdfunding en sus diversas modalidades como método de financiamiento en el Perú, un análisis comparado con países de la CAN [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7861
Izquierdo, J., Análisis del tratamiento contable y tributario de las plataformas de crowdfunding en sus diversas modalidades como método de financiamiento en el Perú, un análisis comparado con países de la CAN []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7861
@misc{renati/1106951,
title = "Análisis del tratamiento contable y tributario de las plataformas de crowdfunding en sus diversas modalidades como método de financiamiento en el Perú, un análisis comparado con países de la CAN",
author = "Izquierdo Diaz, Jesus David",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
The objective of this investigation was to analyze the accounting and tax treatment of Crowdfunding platforms in its various modalities as a financing method in Peru and its analysis compared with CAN countries. The focus of this study is qualitative, with an exploratory level and non-experimental design. Opinion interviews with experts in accounting (IFRS) and tax matters related to this financing alternative such as Crowdfunding and documentary analysis were used as techniques. The results obtained in the investigation demonstrated an exponential growth of Crowdfunding as a new source of financing in the world, including our country, identifying various modalities, such as donation, loan, reward and investment.
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