Bibliographic citations
Aguilar, K., Cardoso, K. (2017). Análisis del efecto tributario por la aplicación de la norma internacional de contabilidad 12 impuesto a las ganancias en la empresa Zeus S.A.C. en la ciudad del Cusco año 2015. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1282
Aguilar, K., Cardoso, K. Análisis del efecto tributario por la aplicación de la norma internacional de contabilidad 12 impuesto a las ganancias en la empresa Zeus S.A.C. en la ciudad del Cusco año 2015. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1282
@misc{renati/17884,
title = "Análisis del efecto tributario por la aplicación de la norma internacional de contabilidad 12 impuesto a las ganancias en la empresa Zeus S.A.C. en la ciudad del Cusco año 2015.",
author = "Cardoso Hurtado, Kevin Evaristo",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
The present research has been formulated in order to analyze the effect of the application of International Accounting Standard (IAS 12) Income taxes on companies in the services sector with heavy use of fixed assets; For the investigation, the descriptive method was used as the work analyzes and describes the contingent assets and liabilities generated in the year 2015, due to the differences between the accounting record on the basis of accounting principles and the adjustment in the basis of Tax rules. This fact and the analysis has verified that the hypothesis raised with respect to which product of the application of the tax norm are the differences that have to affect in the socalled deferred its treatment that the current rate of income tax has variations in as much these Differences are deductible or taxable. Research product is a system that the subject of research linkage has not properly implemented the application of accounting standards despite a current requirement in national regulations, has been able to determine serious limitations and errors in their application that cause a distortion in the financial statements of the same. This fact means for the period 2015 and 2016 were deductible differences that as a result of their ignorance are not applied in a way that a mayor paid a tax that affects the liquidity and the type of income tax of the entity. The importance of a specialized area in the accounting record in accordance with current accounting and tax rules is of the utmost importance for obtaining reasonable informati on for decision-making and avoiding tax contingencies that is presented in the company Zeus S.A.C, whose correction is the school principal recommendation.
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