[Download ebook] Impuestos diferidos (ISR) 2016: Determinacioacute;n praacute;ctica de la aplicacioacute;n NIF ndash; D4 (Spanish Edition)


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Impuestos diferidos (ISR) 2016: Determinacioacute;n praacute;ctica de la aplicacioacute;n NIF ndash; D4 (Spanish Edition)

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Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
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Description : El objetivo de esta obra es facilitar a los lectores la comprensioacute;n de las disposiciones contenidas en la NIF D-4, denominada “Impuestos a la utilidad”, lo cual se logra mediante la exposicioacute;n clara y sencilla del marco teoacute;rico relativo, asiacute; como a traveacute;s de diversos casos praacute;cticos. En este libro se muestra: a) El adecuado registro en los estados financieros del impuesto a la utilidad causado (ISR). b) El meacute;todo de caacute;lculo del impuesto a la utilidad diferido (ISR). c) El adecuado registro en los estados financieros del impuesto a la utilidad diferido (ISR). La obra se encuentra actualizada con las Normas de Informacioacute;n Financiera (NIF) que estaraacute;n vigentes durante el ejercicio de 2016. El presente volumen estaacute; dirigido a las personas encargadas de preparar y analizar los estados financieros de las empresas, y tambieacute;n para los asesores fiscales, estudiantes y, en general, a los interesados en el tema.

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