Tratamiento contable -tributario en la adquisición de repuestos para el activo fijo de la empresa la Salud S.A.

Abstract

The accounting-tax treatment is considered a necessary mechanism in financial institutions, the financial statements are an indispensable part, contemplating the information present in the accounting books, therefore, the accounting identification of its assets becomes necessary under the implementation/monitoring of standardized regulatory bodies emphasizes the International Accounting Standards (NIC), with the purpose, a significant item that appears in the presentation of the accounting statements that make up the tangible assets, managed according to IAS 16 "PPE" and IAS 36 " Depreciation". The objective of the study was to determine the accounting or tax procedure in the acquisition of spare parts for the fixed assets of the company "La Salud" S.A., as an element of identification of the viability of its financial statements, using as methodology the theoretical methods: historical - logical and synthetic analytical. The investigation showed that all medical equipment that will generate profit in the future will initially be recognized as PPE and should be accounted for accordingly in accordance with applicable national legislation.