Citas bibligráficas
Llanos, E., Tacilla, J. (2019). El efecto de las diferencias temporarias generadas por la variación de la tasa del impuesto a la renta en el estado de resultados de la empresa Hesam S.R.L., Cajamarca, periodo 2014 - 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22375
Llanos, E., Tacilla, J. El efecto de las diferencias temporarias generadas por la variación de la tasa del impuesto a la renta en el estado de resultados de la empresa Hesam S.R.L., Cajamarca, periodo 2014 - 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22375
@misc{renati/513050,
title = "El efecto de las diferencias temporarias generadas por la variación de la tasa del impuesto a la renta en el estado de resultados de la empresa Hesam S.R.L., Cajamarca, periodo 2014 - 2018",
author = "Tacilla Castrejon, Jose Manuel",
publisher = "Universidad Privada del Norte",
year = "2019"
}
ABSTRACT The objective of the investigation was to analyze the effect of the temporary differences generated by the variation of the income tax rate in the income statement in the company HESAM S.R.L, Cajamarca, period 2014 to 2018, where it was tried to examine which are the main temporary differences that the company owns and analyze the treatment that was given them. The focus of the investigation was of a character quantitative and applied typology, followed by a non-experimental, transversal, correlational - causal methodological design. The technique used to collect information was through documentary analysis and the data collection instruments were through registration forms and documentary matrix that were duly validated. The results evidences that the taxable temporary differences generate a loss-benefit effect of accelerated depreciation and the deductible temporary differences generate a gain-depreciation effect according to their useful life, in the income statement. Coming to the conclusion that temporary differences do have an effect on the income statement to the extent that the rate of income tax varies, in the form of profit and loss according to the type of difference and reversal period. KEYWORDS: Temporary differences, tax effect, deferred tax asset and deferred tax liability.
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