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Provisiones por jubilación patronal y desahucio y su efecto en el impuesto a la renta

Author

Listed:
  • Julio César Franco Mogro
  • Doris Stefanía Proaño Troya
  • Ricardo D. Salcedo Lascano

Abstract

El presente artículo está basado en la aplicación de la Sección 28 de la NIIF para las PYMES Beneficios a los Empleados en una compañía que a la fecha de elaboración de esta investigación no presenta en los estados financieros el reconocimiento del pasivo y el registro de los gastos por concepto de provisiones por jubilación patronal y bonificación por desahucio.

Suggested Citation

  • Julio César Franco Mogro & Doris Stefanía Proaño Troya & Ricardo D. Salcedo Lascano, 2018. "Provisiones por jubilación patronal y desahucio y su efecto en el impuesto a la renta," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 247, september.
    • Handle: RePEc:erv:observ:y:2018:i:247:27
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