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Tratamiento contable de la provisión por cierre de minas

Author

Listed:
  • Pedro P. Franco Concha

    (Universidad del Pacífico, Lima (Perú))

  • Maria Elena Angulo

    (Universidad del Pacífico, Lima (Perú))

  • Rosa Cáceres

    (Universidad del Pacífico, Lima (Perú))

  • Isabel Yamashiro

    (Universidad del Pacífico, Lima (Perú))

Abstract

La Ley del Impuesto a la Renta vigente y su Reglamento no mencionan ni reconocen a laProvisión por Cierre de Minas1 como gasto deducible para efectos del cálculo de la renta netaimponible2, lo que genera un vacío legal que no permite que las empresas que se dedican a laactividad minera puedan determinar si dicha provisión se debería o no considerar como gastodeducible del Impuesto a la Renta.La presente investigación tiene como objetivo sustentar y validar la especificación e inclusióno no de la Provisión por Cierre de Minas como gasto deducible para efectos de la Ley delImpuesto a la Renta a través de la evaluación del tratamiento contable financiero y tributariode dicha provisión.

Suggested Citation

  • Pedro P. Franco Concha & Maria Elena Angulo & Rosa Cáceres & Isabel Yamashiro, 2011. "Tratamiento contable de la provisión por cierre de minas," Journal of Business, Universidad del Pacífico (Lima, Perú), Universidad del Pacífico (Lima, Perú), vol. 3(1), pages 25-43.
  • Handle: RePEc:udp:journl:v:3:y:2011:i:1:p:25-43
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    More about this item

    Keywords

    Impuesto a la Renta; Minería; Cierre de Minas; NIC 16; Perú;

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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