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Creditos por venta - Prev Incobrables - Deudores Impositivos.

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Creditos por venta - Prev Incobrables - Deudores Impositivos.

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Creditos por venta - Prev Incobrables - Deudores Impositivos.

Created by

Stefania Marcon
Stefania Marcon
Argentina

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Creditos por venta - Prev Incobrables - Deudores Impositivos.
 

Creditos por venta - Prev Incobrables - Deudores Impositivos.Online version

Creditos por venta - Prev Incobrables - Deudores Impositivos.

by Stefania Marcon
1

La constitución contable de una previsión para deudores incobrables:

2

Si la previsión pasa de un saldo inicial de $ 700.000 a uno final de $ 450.000, y la aplicación cumple alguno de los índices de incobrabilidad del art 217, la pérdida deducible es:

3

Si la aplicación de la previsión no tiene índice impositivo:

4

La previsión contable de incobrables registrada al cierre del ejercicio:

5

El reconocimiento contable de una pérdida por incobrabilidad sin respaldo en el art. 214:

6

Una previsión contable que aumenta respecto del ejercicio anterior:

7

La diferencia entre el criterio contable y el impositivo en incobrables genera:

8

En relación con los créditos de bajo monto (sin acción judicial):

9

Si una previsión fue deducida incorrectamente en ejercicios anteriores:

 
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