Normativa contable internacional y normativa tributaria en contadores públicos de Iquitos año 2022

• Autores: Echevarría Chota, Letsy Janury, Zonac Pacheco, Jhuliza Irene
• Formato: tesis de grado
• Fecha de Publicación: 2022
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/8827
• Enlace del recurso: https://hdl.handle.net/20.500.12737/8827
• Nivel de acceso: acceso abierto
• Materia: Normas de contabilidad; Tributación; Contadores; Conocimiento; https://purl.org/pe-repo/ocde/ford#5.02.04

Since their implementation, the International Financial Reporting Standards (IFRS) allow harmonizing accounting criteria and strengthening the presentation of financial information without borders in the world, in the same way in each country tax regulations are key not only for the development of States, but for compliance with tax requirements in this scenario, knowing both international regulations and tax regulations becomes essential for each accounting professional. On-board research as the main objective is to identify the relationship between the level of knowledge in international accounting regulations and the level of of knowledge in tax regulations in public accountants in the city of Iquitos, year 2022, with a descriptive methodology and correlational non-experimental design, which included 94 public accountants in the city of Iquitos as a study population, the investigation determined that the standard level of knowledge The international accounting tive in the participating public accountants is acceptable in 69%, that the level of knowledge in tax regulations in public accountants is acceptable in 62% of them, concluding that there is a significant number of professionals who demonstrate knowledge and a quantity significant minor that requires strengthening this aspect, in the same way that there is a significant positive relationship between the level of knowledge in international accounting regulations and the level of knowledge in tax regulations in public accountants in the city of Iquitos.