Incidencia contable tributaria al transformar una finca bananera familiar en personalidad jurídica, en el año 2019
Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La contabilidad agrícola es una ramificación de la contabilidad financiera, cuya norma que la rige es la NIC 41, y se relaciona con otras normas para la determinación de la situación financiera de las empresas dedicadas al sector agrícola específicamente al negocio bananero. El objetivo de esta investigación es resaltarlas incidenciascontables tributarias cuando cambie su condición la finca Mi Esperanza de persona natural apersona jurídica basada en el análisis y valoración de los recursos que dispone la compañía para presentar estados financieros bajo niif’s pymes, así como el proceso legal y administrativo para su nueva naturaleza. La metodología es una investigación descriptiva explicativa para la obtención de la información, y de acuerdo a la normativa legal, contable y tributaria se analizó y estructuró dicha propuesta. Los resultados obtenidos son la matriz con los requerimientos contables tributarios, otro resultado obtenido es el cálculo del valor razonable de los activos biológicos para efectos del mejoramiento en los Estados Financieros. El estudio concluye dando respuesta a cada uno de los componentes estructurales que permiten el proceso de valorización y registro de los activos biológicos, además de la validación y presentación contablemente los recursos y obligaciones de la finca Mi Esperanza y sus estados financieros iniciales y la determinación el proceso legal para cambiar su naturaleza a persona jurídic
Agricultural accounting is a ramification of financial accounting, whose governingstandard is NIC 41, which is related to other standards for determining the financial situation of companies dedicated to the agricultural sector specifically the banana business. The objective of this research is to analyze the tax accounting incidents when the Mi Esperanza farm changes its status from a natural person to a legal entity based on the analysis and assessment of the resources available to the company to present financial statements under NIIFs PYMES, as well as the processlegal and administrative for its new nature. The methodology is an explanatory descriptive research to obtain the information, and according to the legal, accounting and tax regulations, said proposal was analyzed and structured. The results obtained are the matrix with the tax accounting requirements, another result obtained is the calculation of the fair value of biological assets for purposes of improvement in the Financial Statements. The study concludesby responding to each of the structural components that allow the process of valuation and registration of biological assets, in addition to the validation and accounting presentation of the resources and obligations of the “Mi Esperanza “farm and its initial financial statements and the determination of the legal process to change its nature to a legal
Agricultural accounting is a ramification of financial accounting, whose governingstandard is NIC 41, which is related to other standards for determining the financial situation of companies dedicated to the agricultural sector specifically the banana business. The objective of this research is to analyze the tax accounting incidents when the Mi Esperanza farm changes its status from a natural person to a legal entity based on the analysis and assessment of the resources available to the company to present financial statements under NIIFs PYMES, as well as the processlegal and administrative for its new nature. The methodology is an explanatory descriptive research to obtain the information, and according to the legal, accounting and tax regulations, said proposal was analyzed and structured. The results obtained are the matrix with the tax accounting requirements, another result obtained is the calculation of the fair value of biological assets for purposes of improvement in the Financial Statements. The study concludesby responding to each of the structural components that allow the process of valuation and registration of biological assets, in addition to the validation and accounting presentation of the resources and obligations of the “Mi Esperanza “farm and its initial financial statements and the determination of the legal process to change its nature to a legal
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Palabras clave
PYMES, CONTABILIDAD AGRÍCOLA, NIIF, EMPRESAS FAMILIARES