Bibliographic citations
Rimarachin, E., (2024). Supletoriedad de las Normas Internacionales de Información Financiera en la definición y tratamiento fiscal de los gastos pre-operativos [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/8097
Rimarachin, E., Supletoriedad de las Normas Internacionales de Información Financiera en la definición y tratamiento fiscal de los gastos pre-operativos []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/8097
@mastersthesis{renati/1107171,
title = "Supletoriedad de las Normas Internacionales de Información Financiera en la definición y tratamiento fiscal de los gastos pre-operativos",
author = "Rimarachin Suarez, Edwin Fernando",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
The Income Tax Law, responding to the principle of non-confiscation, allows the deduction of expenses in determining net income. Among these expenses allowed for deduction via amortization are: pre-operating expenses, which can be found in article 37, paragraph g) of the Law in accordance with the regulations of the Law. However, our tax legislation has some gaps in not having a definition of pre-operating expenses, fixed assets and intangible assets, which have had to be developed by accounting doctrine and jurisprudence set forth by the various chambers of the tax court. The research analyzed the scope and impact of the International Financial Reporting Standards in the definition and tax treatment of pre-operating expenses that allows companies to make a correct deduction, avoiding objections and contingencies for companies. In this sense, the research developed is qualitative, descriptive and interpretive, and aims to conceptualize reality based on the information obtained. Having obtained the results and discussed them, we conclude that, in the regulatory gaps related to various definitions not covered by legal standards in our legal system, we can refer to the IFRS Accounting Standards and that not all pre-operating expenses or disbursements that occur before the start of activities qualify as such, this is due to the nature underlying the initial investments.
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