Análisis del impacto tributario de la cuenta propiedad planta y equipo, con la aplicación de las normas internacionales de información financiera (NIIF) para Pymes, en la empresa G & S Ingenieros Cia. Ltda. de la ciudad de Latacunga.

Abstract

This research has as its theme: Analysis of the tax impact of property plant and equipment account, with the implementation of International Financial Reporting Standards (IFRS) for SMEs in G & S Engineering Co.. Ltda. Of the city of Latacunga, whose main objective is to analyze the application of accounting standards and compare them with IFRS, related to property, plant and equipment and their tax impact on G & S ENGINEERS CIA. LTDA.