Efecto financiero y tributario de depreciación de maquinaria en la empresa Nutrifeed s a estado de resultados período 2017.

Abstract

The implementation of IFRS, in different companies, has allowed radical changes in its structure, or accounting organization which has facilitated the achievement of the guidelines that international standards of financial information, such as the Case of the statements of results that demonstrate the economic performance of a company. In this work of academic research, the application of IAS 16 (properties, plant and equipment) was analyzed, and the law of internal taxation regime (L.O.R.T. I) in order to establish criteria in the methods of depreciation applied, which allow to reflect the Reality of the assets of the company NUTRIFEED S.A., and thus avoid an erroneous evaluation in the presentation of statement of results and on the basis of this, take the necessary measures that allow a better economic horizon. Many of the commercial organizations present difficulties in calculating depreciation, as is the case of the company NUTRIFEED S.A., which presents problem in the selection of the most appropriate method to calculate the depreciation of property, plant and equipment at Time to post it, faced with this situation of conflict arises the need to identify the useful life of the machinery and value of rescue that is not considered in some assets, and thus carry out a financial analysis, in accordance with the requirements of IAS 16 and Relida D of the company that allows to know the effect in the statement of results. Faced with the problems detected in this study, it was considered as a General objective: to evaluate the process of depreciation of machinery, through the application of financial indicators and accounting norms, in the company NUTRIFEED S.A., period 2017, to measure its Financial and tax effect, in the statements of results. To achieve the proposed objectives, we proceeded to dialogue with the accountant, who allowed to have access to the accounting records and thus to identify the depreciation method that is applied in the company. The applied methodology had a qualitative and quantitative orientation, which facilitated the broadening of theoretical knowledge and learning, based on its own experience, the methods that were applied are the inductive, deductive and statistical method, because It was necessary to quantify the results, to substantiate the economic facts of the company. Among the results obtained during the investigation process in the company NUTRIFEED S.A., it was possible to determine that the depreciation method they apply is the straight line, although the same procedure is not carried out for the calculation in all the assets, because in Some are not considered the ransom value that is important to consider, this omission causes the depreciation to present financial and tax effects in the statements of results. It should be pointed out that at the time of doing the respective calculations, the percentages indicated in the regulation of organic law of internal tax regime are respected, which evidences the fulfillment of the norm. After having obtained the results in the study it is necessary to make the respective conclusions and recommendations that allow to propose alternative of solution of the difficulty