Bibliographic citations
León, M., (2016). Tratamiento tributario de los gastos pre operativos en la situación financiera de la Empresa Hidroeléctrica Ga S.A.C., año 2015 [Tesis, Universidad Nacional del Callao]. https://hdl.handle.net/20.500.12952/1715
León, M., Tratamiento tributario de los gastos pre operativos en la situación financiera de la Empresa Hidroeléctrica Ga S.A.C., año 2015 [Tesis]. PE: Universidad Nacional del Callao; 2016. https://hdl.handle.net/20.500.12952/1715
@misc{renati/2045750,
title = "Tratamiento tributario de los gastos pre operativos en la situación financiera de la Empresa Hidroeléctrica Ga S.A.C., año 2015",
author = "León Sandoval, Margareth Anahí",
publisher = "Universidad Nacional del Callao",
year = "2016"
}
The purpose of the research has been to demonstrate how the application of the MC 12 in tax treatment of the pre operating expenses affects the financial situation of the Hydroelectric Company Ga SAC. The research was made by taking into account the tax law, tax jurisprudence and accounting standards. Also, it has been observed that nowadays the income Tax Law 024from now on ITL, has gaps with respect to the tax treatment of the pre operating expenses such as no explicit definition of terms, that's why it must be necessary to resort to the accounting standards as default standards.
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