Bibliographic citations
Perez, A., (2018). Los gastos de viáticos no deducibles y su impacto en el estado de resultados integrales, de la Cía. CQG S.A.C en el 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13480
Perez, A., Los gastos de viáticos no deducibles y su impacto en el estado de resultados integrales, de la Cía. CQG S.A.C en el 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13480
@misc{renati/1687950,
title = "Los gastos de viáticos no deducibles y su impacto en el estado de resultados integrales, de la Cía. CQG S.A.C en el 2016",
author = "Perez Laboriano, Anali Yesenia",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present research work is oriented to the study of the impact of adding non-deductible of travel expenses of state of Statement of comprehensive income in the Cía. CQG SA.C., in the 2016 period, from the city Lima, using research tools, text files, surveys and interviews. The research is based on the analysis of travel expenses, the politics that are applied during the process of accounting and tax treatment, the quantitative determination of travel expenses of adding and its impact the company’s Statement of comprehensive income, with the purpose of improving and reducing the repairs through the proposal of a new politic in the travel expenses, in order to reduce the addition according to the legal framework of the third category income tax. The research method employed is non-experimental an d correlational; of the analysis and determination of the result it was concluded that the addition of expenses for per diem is due to many weaknesses in the politics and procedures for the handling of travel expenses, as well as it significant impact on the Statement of comprehensive income, which follows the need propose a new politics and procedures manual exclusively for per travel expenses and consequently reduce the tax repairs for these concepts.
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