masterThesis
Implicaciones tributarias en la determinación del impuesto a la renta como resultado de la revaluación de propiedad, planta y equipo en el sector industrial, en el cantón Cuenca a partir de la implementación de las NIIF en el Ecuador
Fecha
2016Autor
Tacuri Capelo, Elizabeth del Rocío
Institución
Resumen
In Ecuador, since 2010, by resolution of the Companies Superintendency, companies that are regulated by this agency must apply compulsorily the International Financial Reporting Standards (IFRS), whose main objective is that States Financial reflect the reality of the company and can be globally comparable, enabling greater competitiveness and better decision making.
The exemption of the IFRS 1 permits at the date of transition to IFRS for the measurement of an item of property, plant and equipment at its Fair Value, and use this value as Deemed Cost which implies an increase in the value of both its heritage as recognition of deferred taxes.
IFRSs are not designed to make tax reports so the revaluation of items of property, plant and equipment generated tax implications in determining the Income Tax especially in the industrial sector because companies belonging to this sector have en their assets a significant value in property, plant and equipment.
This research work was made through a case study to one of the companies under study as well as through the use of surveys to companies belonging to the industrial sector of the Canton Cuenca and analysis of information contained in the page of the Companies Superintendency of such companies.
Ítems relacionados
Mostrando ítems relacionados por Título, autor o materia.
-
Impacto en la tasa de tributación del régimen ECE en una multilatina colombiana.
Marlene, Escobar Mafla; Ramos Morales, Diana María (Universidad IcesiFacultad de Derecho y Ciencias SocialesDepartamento de Estudios JurídicosSantiago de Cali, 2019-01-01)El presente ensayo propone analizar el impacto en el nivel de tributación de una empresa multilatina, por la adopción de las acciones BEPS como parte del proceso de aceptación e ingreso de nuestro país, a la Organización ...