Bibliographic citations
Reyes, M., (2022). Implicancias tributarias en la medición del reconocimiento de ingresos por grado de avance en los contratos de construcción en aplicación de la NIIF 15 [Universidad de Lima]. https://hdl.handle.net/20.500.12724/19030
Reyes, M., Implicancias tributarias en la medición del reconocimiento de ingresos por grado de avance en los contratos de construcción en aplicación de la NIIF 15 []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/19030
@mastersthesis{sunedu/3939355,
title = "Implicancias tributarias en la medición del reconocimiento de ingresos por grado de avance en los contratos de construcción en aplicación de la NIIF 15",
author = "Reyes Rubio, Martha Cecilia",
publisher = "Universidad de Lima",
year = "2022"
}
The present work seeks to analyze the correct application in the recognition of income in construction contracts by degree of progress at accounting and fiscal level. For this, it was carried out an analysis of the incorporation of the accrual concept regulated in Art.57 of the law of Income Tax according to Legislative Decree 1425 in order to know if it has been possible to clarify the problems generated at the tax level due to a misinterpretation of the concept, since before its publication, the legislator it referred to the accounting standards and/or the doctrine. Likewise, article 63 of the Income Tax Law was analyzed, where it regulates the methods that must be used by construction companies or similar, in order to be able to determine if we are facing a so-called “tax benefit” or a limitation to those companies that have projects of less than one taxable year. Then analyze the application of IFRS 15 "Income from ordinary activities from contracts with customers" where, under this model, it has been establishing new guidelines, a so-called five-step model, which we need to know if this has allowed to make substantial changes to the accounting criteria that had been applied according to the IAS 11, and if there is a reliable measurement with it, so it was necessary to address it in order to compare them and have a frame of reference that allows a better analysis.
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