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Froggy Jumps
Froggy Jumps

NIC 12 y Sección 29: Impuestos a las ganancias

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NIC 12 y Sección 29: Impuestos a las ganancias

Froggy Jumps

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NIC 12 y Sección 29: Impuestos a las ganancias

Created by

Carol Paiz
Carol Paiz
Guatemala

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NIC 12 y Sección 29: Impuestos a las ganancias
 

Froggy Jumps

NIC 12 y Sección 29: Impuestos a las gananciasOnline version

NIC 12 y Sección 29: Impuestos a las ganancias

by Carol Paiz
1

¿Qué cubre NIC 12?

2

¿Qué representa la base tributaria según NIC 12?

3

¿Qué es la diferencia temporal?

4

¿Qué establece Sección 29 respecto a diferidos?

5

¿Cuándo se reconoce un gasto por impuesto a las ganancias?

6

¿Qué son los activos por impuestos diferidos?

7

¿Qué implica la tasa impositiva efectiva?

8

¿Cómo se presentan los impuestos diferidos netos?

9

¿Qué debe revelarse sobre incongruencias fiscales en NIC 12?

10

¿Qué diferencia hay entre gasto por impuesto corriente y diferido?

 
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