Bibliographic citations
Ramírez, L., (2017). Tratamiento contable - tributario de activos inmovilizados en la empresa minera Ramirez Inversiones SRL, y su impacto en la situación económica y financiera año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/12906
Ramírez, L., Tratamiento contable - tributario de activos inmovilizados en la empresa minera Ramirez Inversiones SRL, y su impacto en la situación económica y financiera año 2016 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/12906
@misc{sunedu/2808076,
title = "Tratamiento contable - tributario de activos inmovilizados en la empresa minera Ramirez Inversiones SRL, y su impacto en la situación económica y financiera año 2016",
author = "Ramírez Coronel, Luisa Roxana",
publisher = "Universidad Privada del Norte",
year = "2017"
}
Ramirez Ramirez Mining Investments SRL, is a company whose business is the sale of mining services from three Scooptram diesel loaders, brand TAMROCK, Model EJC61DTZ, 1.50 yd3 bucket capacity; Scooptram with DEUTZ engine with turbo model catalyst FSL912W Hydrostatic , full hydraulic and electrical system 24V Scooptram with DEUTZ engine with turbo model catalyst EJEC61e hydrostatic drive system. Because the company has 6 years to recent activity and effectiveness of the implementation of the IFRS for SMEs, I have thought proper to analyze both the company is complying with the accounting for fixed assets and their impact on the value of such a Also worrying aspect is the handling of depreciation which has a direct influence with the income tax. Above all proceedings shows that the impacts are considered negatively to the financial and economic situation. Precisely what statement gave rise to the development of this thesis from the services provided by the mining company Inversiones SRL Ramirez. In the first chapter it raises the investigation, the problem, justification, limitations and the objectives. In the second chapter deals with the theoretical framework and normative bases to understand the development of the thesis under study. In the third chapter it deals with the hypothesis and the operationality of the variables of the thesis to be developed. In the fourth chapter it deals with the materials and methods of the research of the thesis. In the fifth chapter it deals with the design of the application of International Financial Reporting Standards making the distinction of its use and relating it to the reality that the company manages to establish its impact on the economic and financial situation, and even its tax effects with respect to the statements already made and those that are presented in the future in the treatment of depreciation, making the discussion of the results, establishing a response to the hypothesis and establishing the conclusions and recommendations of this thesis.
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