Impacto tributario de Nic 41 en OMARSA S.A. de Durán Períodos 2012 - 2014
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2016
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Universidad de Guayaquil, Facultad de Ciencia Administrativas
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La Propuesta de este proyecto de tesis, se ha centrado en el análisis de impacto tributario respecto del reconocimiento y medición inicial y posterior del activo biológico en la empresa camaronera - Operadora y Procesadora de Mariscos S.A., Omarsa, ubicada en Durán por la aplicación de la Norma Internacional de Información Financiera 41 - Agricultura‖. Todo activo biológico preferentemente debe medirse a su valor razonable. Un activo biológico se define en las NIIF como un animal vivo o una planta. En caso de no poder medir con fiabilidad el valor razonable, la entidad podrá medir el activo biológico al costo histórico. Operadora y Procesadora de Mariscos S.A., Omarsa se encuentra reconociendo al costo la siembra de las larvas dado que las mismas no poseen un valor de mercado activo luego de su siembra, ni antes de su proceso de maduración en el cual son cosechadas, por lo tanto contabiliza su activo biológico y reconoce en el resultado las ganancias o pérdidas originadas en cada ejercicio fiscal respectivamente, las mismas que al completar su proceso de maduración y cosecha del camarón son ajustadas siendo reconocidas posteriormente a valor razonable, generando al igual que en la valoración al costo un importe ajustable en resultado el mismo que podría o no generar un importe tributable que ha sido el objeto y centro de análisis para definir la adecuada o errada práctica tributaria que podría estar empleando Operadora y Procesadora de Mariscos S.A., Omarsa por su criterio e interpretación de la normativa tributaria vigente en los ejercicios fiscales 2012, 2013 y 2014.
The purpose of this project has focused on the analysis of tax impact on recognition and initial and subsequent measurement of the biological active in the shrimp company "Seafood Processing Operator and SA, Omarsa, located in Duran for the implementation of the International Financial Reporting Standard 41 "Agriculture". An asset to be measured at fair value is the "biological". A biological asset is defined in IFRS as a living animal or plant. In case you can not measure reliably the fair value, the entity shall measure the biological asset at historical cost. Operator and Processing Seafood SA, Omarsa is recognizing the cost planting larvae because they do not have a market value active after sowing, or before their maturation process in which they are harvested, therefore recognizes its biological assets and recognized in profit gains or losses arising in each fiscal year respectively, the same as to complete their maturation and harvesting shrimp are being adjusted subsequently recognized at fair value, generating as in assessing the cost an adjustable amount results in the same which may or may not generate a taxable amount that has been the object and analysis center to define the right or wrong tax practice that could be using operator and Processing Seafood SA, Omarsa by its discretion and interpretation of current tax legislation in 2012, 2013 and 2014 fiscal years.
The purpose of this project has focused on the analysis of tax impact on recognition and initial and subsequent measurement of the biological active in the shrimp company "Seafood Processing Operator and SA, Omarsa, located in Duran for the implementation of the International Financial Reporting Standard 41 "Agriculture". An asset to be measured at fair value is the "biological". A biological asset is defined in IFRS as a living animal or plant. In case you can not measure reliably the fair value, the entity shall measure the biological asset at historical cost. Operator and Processing Seafood SA, Omarsa is recognizing the cost planting larvae because they do not have a market value active after sowing, or before their maturation process in which they are harvested, therefore recognizes its biological assets and recognized in profit gains or losses arising in each fiscal year respectively, the same as to complete their maturation and harvesting shrimp are being adjusted subsequently recognized at fair value, generating as in assessing the cost an adjustable amount results in the same which may or may not generate a taxable amount that has been the object and analysis center to define the right or wrong tax practice that could be using operator and Processing Seafood SA, Omarsa by its discretion and interpretation of current tax legislation in 2012, 2013 and 2014 fiscal years.
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Activo biológico, Valor razonable, Ingreso gravado, Ingreso exento, Reconocimiento inicial y posterior