Citas bibligráficas
Cusihuallpa, M., García, R. (2018). Norma internacional de contabilidad 12 y el tratamiento contable tributario en empresas constructoras de las personas naturales, ciudad de Cusco periodo 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1571
Cusihuallpa, M., García, R. Norma internacional de contabilidad 12 y el tratamiento contable tributario en empresas constructoras de las personas naturales, ciudad de Cusco periodo 2016. [Tesis]. : Universidad Andina del Cusco; 2018. https://hdl.handle.net/20.500.12557/1571
@misc{renati/25427,
title = "Norma internacional de contabilidad 12 y el tratamiento contable tributario en empresas constructoras de las personas naturales, ciudad de Cusco periodo 2016.",
author = "García Vega, Roxana Medalhin",
publisher = "Universidad Andina del Cusco",
year = "2018"
}
The present research work entitled “International accounting standard 12 and the tax accounting treatment in construction companies of natural persons, city of Cusco period 2016“ has based its development on the review and documentary analysis of the accounting information of the company that develops its activities in conditions or having as a fundamental characteristic that of third category income as a natural person. These conditions, applied together with the controversy between the accounting standard regulated by the IFRS and the tax rule, generate an important effect in the first instance referring to the deferred tax and its effect on the current tax that the company liquidates; It also establishes that the business position generates an even greater effect that definitively affects the determination of the income tax resulting from the application of fair value in an accounting manner and the distortion and tax obligation generated by the tax rule by not accepting it (value reasonable) for tax purposes. A clear example is the value attributed to the properties that are owned by the natural person and that present their registration for tax purposes at the value of self-assessment, thus establishing non-existent profits and which constitutes a business risk for investors. The research was descriptive, applying statistics to quantify the results and non-experimental design; presents sequentially the development of tables that allow step by step to establish the effect and results mentioned above.
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