Análisis de las diferencias entre el tratamiento contable y el fiscal para los elementos de propiedades, planta y equipo: el caso peruano

• Autores: Díaz Becerra, Oscar, Durán Rojo, Luis, Valencia Medina, Amalia
• Formato: artículo
• Fecha de Publicación: 2012
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: PUCP-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.pucp.edu.pe:20.500.14657/180534
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/3877/3850; https://doi.org/10.18800/contabilidad.201202.001
• Nivel de acceso: acceso abierto
• Materia: NIIF; Impuesto a la Renta; Estados financieros; https://purl.org/pe-repo/ocde/ford#5.02.04

This research work aims principally to make an analysis showing differences between the measurement and the recognition of items of property, plant and equipment. It focuses on the differences caused by existing differences between the treatment settled in the accounting standards and the one settled in the tax regulations related to Corporate Income Tax, for Peruvian case.A review of the related accounting standards and the standards established in the Peruvian Income Tax Law and its regulations have been considered in the current work. Thus, we are going to identify the main differences arising from the application of both standards regarding items of property, plant and equipment.Finally, we present the main conclusions drawn from this research.