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Item #:
270127808
Impuestos diferidos
Item #:
270127808
KWD 15
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- En este material se proponen ejemplos sencillos, pero integrados, que facilitan la comprensión del impuesto diferido y su relación con los estados financieros. La intención es explicar el flujo de información en un Sistema de Información Contable (SIC), basado en una contabilidad multiusuaria. El capítulo 1 expone, en un marco conceptual y teórico sobre la contabilidad multiusuaria, la información NIIF, las políticas contables y la taxonomía de estados financieros NIIF y fiscal. En el capítulo 2, se presentará la estructura contable multiusuaria, en las múltiples dinámicas de planes de cuentas. En el capítulo 3, se mostrará cómo se calculaba el impuesto diferido en la normatividad contable anterior a las NIIF, para posteriormente, en el capítulo 4, presentar los fundamentos normativos de la contabilidad financiera internacional bajo NIIF para el impuesto diferido. En el capítulo 5, se muestra la metodología en NIIF. Por último, con la vinculación de otros autores, en el capítulo 6, resultado de investigación, se presenta una comparación de las partidas del activo entre la normatividad NIIF para pyme y la normatividad fiscal (Ley 1819 de 2016 en Colombia) para considerar los posibles casos que podrían dar impuesto diferido en el activo. Daha fazla göster
| Yayıncı | Ediciones de la U |
| Yayınlanma Tarihi | 26 Kasım 2018 |
| Dil | İspanyolca |
| ISBN-10 | 9587629329 |
| ISBN-13 | 978-9587629323 |
| Boyutlar | 16.99 x 1.24 x 24 cm |
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Impuestos diferidos
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