Principios de La Contabilidad (2)

8/18/2019 Principios de La Contabilidad (2)

1/37


2/37

Página 2

DEDICATORIA

E$%& %'()(*+ &$% -'/-+ ( %+-($ (01&22($ 3&'$+4($ 01& -5( ( -5( $& &$61&'7(4 3+' (28(47(' $1$9&%($, 3&'$+4($ 01& ( 3&$(' -& %+-+$ 2+$ +)$%812+$ 3'+)2&9($ 64(48&'+$ 4+ $& '4-&4 $/1&4 (-&2(4%&.


3/37

Página 3

INTRODUCCIÓN

D&$-& ;(8& (4 -& 2( 8+4%()2-(- 2( (9(2/(9( 01& $&4&8&$%( 8+4 2+$ %&9($ (4%&'+'&$ 3('( -(' ( 8+4+8&' &68&4%&9&4%& 2( 46+'9(8>4 64(48&'(.


4/37

Página 4

INDICE

D&-8(%+'( P(/.

I4%'+-188>4P(/.

4-8&P(/.

". P'483+$ -& 2( 8+4%()2-(-P(/. #

"." H$%+'(P(/. #

". C+48&3%+P(/. #

". E419&'(8>4 -& 2+$ PCGAP(/.

". C+4821$+4&$P(/. ". N+'9($ I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'(P(/."

." R&$&'8(P(/. "

. C+48&3%+P(/. "

. O)*&%=+$ -& 2($ NIIFP(/. "#

. L$%(-+ -& 2($ NIIFP(/. "#

. C+4821$+4&$P(/. "

. R&/59&4&$ T')1%('+$P(/."

." D&648>4P(/."

. N1&=+ R/9&4 Ú48+ S93268(-+P(/."

. R/9&4 E$3&8(2 -&2 I931&$%+ ( 2( R&4%(P/. !

. R/9&4 G&4&'(2 ( 2( R&4%(P/. "

.# C+4821$+4&$P(/.

. D6&'&48( &4%'& &2 PCGR PCGEP/.

." B'&=& R&$&'8(P/.


5/37

Página 5

." A4%&8&-&4%&$P/. #

. D&648>4 -& T'94+$ B$8+$P/.

. D6&'&48($ T&'94+2>/8($P/.

. D6&'&48($ G&4&'(2&$P/.

.# C+93('(8+4&$ ( 14 D/%+P/.

. P'483(2&$ I9328(48($P/. !

. R&$19&4P/.

. C+4821$+4&$P(/.

B)2+/'(65(P(/.


6/37

Página 6

PRINCIPIOS DE LA CONTABILIDAD

HISTORIA0

N(8&'+4 &4 2( 3'8%8( 8+4%()2& (328(4-+ '&/2($ + 4+'9($. D&$-& 2( -8(-( -& 2+$ $&%&4%( $& ;(

%&4-+ ( &$%()2&8&' 14 $$%&9( &?3258%+ -& 3'483+$ /&4&'(29&4%& (-9%-+$. L+$ 3'483+$

/&4&'(2&$ -& 8+4%()2-(- 3($(4 ( $&' -&$-& &4%+48&$ 2($ 4+'9($ /&4&'(2&$ (-+3%(-($ 3+' 2($

+'/(47(8+4&$ -& 3'+6&$+4(2&$ -& 8+4%()2-(-.

L+$ " PCGA 61&'+4 (3'+)(-+$ 3+' 2( VII C+46&'&48( I4%&'(9&'8(4( -& C+4%()2-(- 2( VII

A$(9)2&( N(8+4(2 -& /'(-1(-+$ &4 8&48($ &8+4>98($ &6&8%1(-( &4 M(' -& P2(%( &4 "#.@E93'&$('(2, !"

CONCEPTO0

L+$ P'483+$ -& C+4%()2-(- -& A8&3%(8>4 G&4&'(2 @PCGA, $+4 14 81&'3+ -& -+8%'4($

4+'9($ ($+8(-+ 8+4 2( 8+4%()2-(-, 01& $'=&4 -& &?328(8>4 ( 2($ (8%=-(-&$ 8+''&4%&$ +

(8%1(2&$ ($5 8+9+ /15( &4 2( $&2&88>4 -& 8+4=&48+4(2$9+$ + 3'+8&-9&4%+$ (328(-+$ 3+'

2+$ 3'+6&$+4(2&$ -& 2( 8+4%(-1'5( 3)28( &4 &2 &*&'88+ -& $1$ (8%=-(-&$. E4 %(2 $&4%-+ $&

8+4$-&'( '&2&=(4%& &$%()2&8&' 14 )'&=& (42$$ -& 8(-( 14+ -& 2+$ 3'483+$ 01& '&/12(4 2(

3'&$&4%(8>4 9(4&*+ -& 2( 8+4%()2-(-.

C+4 &2 +)*&%+ -& 01& 2+$ &$%(-+$ 64(48&'+$ 31&-(4 $&' &4%&4--+$ 3+' %&'8&'+$, &$ 4&8&$('+ 01&

$&(4 3'&3('(-+$ 8+4 $1*&8>4 ( 14 81&'3+ -& '&/2($ + 8+4=&48+4&$ 3'&=(9&4%& 8+4+8-($ -&

(8&3%(8>4 /&4&'(2.

L+$ 3'483+$ $+4 3+8+$ '&3'&$&4%(4 2($ 3'&$148+4&$ )$8($ $+)'& 2($ 01& -&$8(4$(4 2($

4+'9($. N&8&$('(9&4%& -&'=(4 -& 2+$ 6(8%+'&$ &8+4>98+$ 3+25%8+$ -&2 9&-+ (9)&4%&, -&

http://www.monografias.com/trabajos11/conunos/conunos.shtmlhttp://www.monografias.com/trabajos4/leyes/leyes.shtmlhttp://www.monografias.com/Administracion_y_Finanzas/Contabilidad/http://www.monografias.com/trabajos5/selpe/selpe.shtmlhttp://www.monografias.com/trabajos13/mapro/mapro.shtmlhttp://www.monografias.com/trabajos13/mapro/mapro.shtmlhttp://www.monografias.com/trabajos11/metods/metods.shtml#ANALIThttp://www.monografias.com/trabajos11/metods/metods.shtml#ANALIThttp://www.monografias.com/trabajos6/etic/etic.shtmlhttp://www.monografias.com/trabajos6/etic/etic.shtmlhttp://www.monografias.com/trabajos5/estafinan/estafinan.shtmlhttp://www.monografias.com/trabajos15/medio-ambiente-venezuela/medio-ambiente-venezuela.shtmlhttp://www.monografias.com/trabajos15/medio-ambiente-venezuela/medio-ambiente-venezuela.shtmlhttp://www.monografias.com/trabajos4/leyes/leyes.shtmlhttp://www.monografias.com/Administracion_y_Finanzas/Contabilidad/http://www.monografias.com/trabajos5/selpe/selpe.shtmlhttp://www.monografias.com/trabajos13/mapro/mapro.shtmlhttp://www.monografias.com/trabajos11/metods/metods.shtml#ANALIThttp://www.monografias.com/trabajos6/etic/etic.shtmlhttp://www.monografias.com/trabajos5/estafinan/estafinan.shtmlhttp://www.monografias.com/trabajos15/medio-ambiente-venezuela/medio-ambiente-venezuela.shtmlhttp://www.monografias.com/trabajos11/conunos/conunos.shtml


7/37

Página 7

2($ 6+'9($ -& 3&4$(' -& 2($ 8+$%19)'&$ -& %+-+$ 2+$ $&/9&4%+$ -& 2( 8+914-(- 01& 4=+218'(

(2 914-+ -& 2+$ 4&/+8+$. @A/14(/(, !"

ENUMERACIÓN DE LOS PCGA0

P'483+$ 01& $& &?3+4&4 ( 8+4%41(8>4, $+4 2+$ 614-(9&4%(2&$ )$8+$ 3('( &2 (-&81(-+

819329&4%+ -& 2+$ 64&$ -& 2( 8+4%()2-(-.

12 E3,i&!&

L( &01-(- &4%'& 4%&'&$&$ +31&$%+$ -&)& $&' 14( 3'&+813(8>4 8+4$%(4%& &4 8+4%()2-(-, 31&$%+

01& 2+$ 01& $& $'=&4 -&, + 1%27(4 2+$ -(%+$ 8+4%()2&$ 31&-&4 &48+4%'('$& (4%& &2 ;&8;+ -& 01&2+$ 4%&'&$&$ 3('%812('&$ $& ;(22&4 &4 8+4628%+. D& &$%+ $& -&$3'&4-& 01& 2+$ &$%(-+$ 64(48&'+$

-&)&4 3'&3('('$& -& %(2 9+-+ 01& '&62&*&4, 8+4 &01-(-, 2+$ -$%4%+$ 4%&'&$&$ &4 *1&/+ &4 14(

&93'&$( -(-(.

E*.: E4 14( &93'&$( ;( $+8+$ 2+$ 81(2&$ $+4: C$(', M(41&2 C('2+$. C$(' %&4& &2 -&

2($ (88+4&$, M(41&2 &2 C('2+$ &2 !. S 2($ 1%2-(-&$ ($8&4-&4 ( S."!!, C$(' '&8)&

S., M(41&2 S. C('2+$ S.!. P+' %(4%+ $& &$%4 '&3('%&4-+ 2($ 1%2-(-&$ -& 2+$ (88+4$%($

&01%(%=(9&4%&.

42 P!ri&! &o"#$

E2 3'483+ -& 2( 3('%-( D+)2& + -1(2-(- &$ 2( )($& -&2 9%+-+ 8+4%()2&, $& 2& -&64& 8+9+: A

%+-( 3('%-( '&/$%'(-( &4 2 D&)& 2& 8+''&$3+4-& +%'( 3('%-( '&/$%'(-( &4 &2 H()&' + N+ ;(

-&1-+' $4 (8'&&-+', 4 (8'&&-+' $4 -&1-+'. E$%( -1328-(- 3'&$&4%( $&93'& 14( /1(2-(- &4%'&

2($ $19($ 01& 6/1'(4 &4 2 D&)& &2 H()&', 2+ 01& 3&'9%& 2( 8+93'+)(8>4 -& 2( /1(2-(- -&

2($ '&/$%'(8+4&$.

http://www.monografias.com/trabajos13/vida/vida.shtmlhttp://www.monografias.com/trabajos13/vida/vida.shtmlhttp://www.monografias.com/trabajos15/plan-negocio/plan-negocio.shtmlhttp://www.monografias.com/trabajos13/vida/vida.shtmlhttp://www.monografias.com/trabajos15/plan-negocio/plan-negocio.shtml


8/37

Página 8

E*.: C(48&2(8>4 -& 6(8%1'( ( 14 3'+=&&-+': P'+=&&-+' &4 &2 -&)&, &6&8%=+ &4 &2 ;()&'

52 En$

L+$ &$%(-+$ 64(48&'+$ $& '&6&'&4 $&93'& ( 14 &4%&, -+4-& &2 &2&9&4%+ $1)*&%=+ + 3'+3&%('+

&$ 8+4$-&'(-+ 8+9+ %&'8&'+. E2 8+48&3%+ -& &4%& &$ -$%4%+ -&2 -& 3&'$+4(, ( 01& 14( 9$9(

3&'$+4( 31&-& 3'+-18' &$%(-+$ 64(48&'+$ -& =('+$ &4%&$ -& $1 3'+3&-(-.

E*.: E2 S'. J;+4 &$ -1&98+$ &$ -&8', )&4&$ 9(%&'(2&$ &

49(%&'(2&$ 01& 3+$&&4 =(2+' &8+4>98+ 3+' &4-&, $1$8&3%)2&$ -& $&' =(21(-+$ &4 %'94+$

9+4&%('+$.

E*.: C+9+ )&4 49(%&'(2, 31&-& $&' 2( 9('8( ADIDAS, 01& &$ '&8+4+8-( 3'&6&'-( 3+' &2

3)28+, 3+' %(4%+ 31&-& $&' =(21(-( &4 %'94+$ 9+4&%('+$ ( 01& 2& %'(&' 9$ /(4(48($ ( 2(

&93'&$( $ (-01&'& 2( 9('8(.

P+' &2 2(-+ -& )&4&$ 9(%&'(2&$, $&'5(4 2($ 9(014('($ -& 14( &93'&$(, 2($ 81(2&$ $& =(2+'(4 3+'

$1 3'&8+ -& (-01$8>4.

72 Mon$&! co%8n &$no%in!&or

G&4&'(29&4%&, $& 1%27( 8+9+ -&4+94(-+' 8+94 2( 9+4&-( 01& %&4& 81'$+ 2&/(2 &4 &2 3(5$ &4


9/37

Página 9

01& 6148+4( &2 &4%&. E4 &2 P&', -& 8+46+'9-(- 8+4 -$3+$%=+$ 2&/(2&$, 2( 8+4%()2-(- $& 22&=(

&4 9+4&-( 4(8+4(2 @N1&=+ $+2.

E*.: U4( &93'&$( 3&'1(4( 01& 3'+-18& 8;+93($, '&/$%'( $1$ (8%=-(-&$ 64(48&'($ &4 41&=+$

$+2&$ 3&'1(4+$ @S.

92 E%pr$s! $n %!rc:!

%(9)4 8+4+8-+ 8+9+ C+4%41-(- -& 2( &93'&$( $& )($( &4 2( 3'&$148>4 -& 01& 2(

&93'&$( 8+4%41(' $1$ +3&'(8+4&$ 3+' 14 %&93+ 4-&64-+ 4+ $&' 201-(-+ &4 14 61%1'+

3'&=$)2&, $(2=+ 01& &?$%(4 $%1(8+4&$ 8+9+: $/468(%=($ 8+4%41($ 3'--($, 4$+2=&48(,

&%8.E*.: U4( &93'&$( 8+4$%'18%+'( ;( 6'9(-+ 14 8+4%'(%+ -& 8+2()+'(8>4 &93'&$('(2 @J+4%

V&4%1'& 3+' -+$ (


10/37

Página 10

E*.: L( &93'&$( COMPRO TODO S.A. (-01'> 14( 9014( 3('( 6()'8(' /(22&%($, 2( 81(2 8+$%>

!!!, 8+9+ 2+ %'(*&'+4 -& USA, &4 %'(4$3+'%& $& /($%> "!! 3('( 6*(' 3'&3('(' 2( 9014(

&4 2( &93'&$( 3('( $1 6148+4(9&4%+ 8+)'('+4 !!. P+' %(4%+, &4 2+$ &$%(-+$ 64(48&'+$ -& 2(

&93'&$(, 2( =(21(8>4 -& 2( 9014( $&' -& !!.

4 4-&64-( &

29%(-( 3+' 8+4$/1&4%&, $1$ '&$12%(-+$ $>2+ $& 8+4+8&4 $4+ ;($%( 01& 8+4821( $1 &?$%&48(,

3+' 2+ 01& &$ 4&8&$('+ -=-' &2 -&$(''+22+ -& $1$ (8%=-(-&$ &4 3&'+-+$ 8+4%()2&$ &$%()2&8&'(2 8&''& -&2 3&'+-+ 2+$ '&$12%(-+$ -& +3&'(8>4 $1 $%1(8>4 64(48&'( & 46+'9(' -& 2+$

;&8;+$ 93+'%(4%&$ 01& ;(4 /&4&'(-+ 8(9)+$ &4 2( 3('%83(8>4 -& 2+$ 3'+3&%('+$ -& 2(

&93'&$( -1'(4%& &$& 2(3$+ -& %&93+.

E*.: L( 9&-8>4 -&2 P2(4 C+4%()2& G&4&'(2 $& '&(27( 8(-( " 9&$&$.

=2 D$-$n*!&o

L($ =('(8+4&$ 3(%'9+4(2&$ 01& $& -&)&4 8+4$-&'(' 3('( &$%()2&8&' &2 '&$12%(-+ &8+4>98+,

$+4 2+$ 01& 8+''&$3+4-&4 ( 14 &*&'88+ $4 &4%'(' ( -$%4/1' $ $& ;(4 8+)'(-+ + 3(/(-+ -1'(4%&

-8;+ 3&'+-+.

E*.: C+4$19+ (/1( &2 9&$ -& &4&'+.

E2 '&8)+ 9& 22&/( &4 6&)'&'+, 3+' %(4%+ 2+ 3(/+ &4 6&)'&'+. S4 &9)('/+ 8+4%()27+ 8+9+ &/'&$+

&2 8+4$19+ -& (/1( &4 &2 9&$ -& &4&'+, 3+'01& &$ (;5 -+4-& $& 8+4$19>.

1>2 O"?$i-i&!&


11/37

Página 11

L+$ 8(9)+$ &4 &2 (8%=+, 3($=+ &4 2( &?3'&$>4 8+4%()2& -&2 3(%'9+4+ 4&%+, $& -&)&4

'&8+4+8&' 6+'9(29&4%& &4 2+$ '&/$%'+$ 8+4%()2&$, %(4 3'+4%+ 8+9+ $&( 3+$)2& 9&-'2+$

+)*&%=(9&4%& &?3'&$(' &$%( 9&--( &4 %'94+$ 9+4&%('+$.

E*.: E2 -5( -& (/+$%+ $& 8+93'(4 "! (88+4&$ ( "! !!!, $4 &9)('/+ (2 64(27(' &2 9&$ -&

+8%1)'& $1$ (88+4&$ $>2+ =(2&4 !!!, 3&'+ $& &$3&'( 01& (2 %&'94(' &2 (


12/37

Página 12

142 Pr,&$nci!

E$%& 3'483+ /&4&'(2 $& 31&-& &?3'&$(' %(9)4 -8&4-+: 8+4%()27(' %+-($ 2($ 3'--($

81(4-+ $& 8+4+8&4 2($ /(4(48($ $+2(9&4%& 81(4-+ $& ;((4 '&(27(-+.

E*.: S ;(8& " 9&$, 8+93' 14( 9014( ( !! &2 9&'8(-+ (;+'( 2+ 8+%7( ( "!. E4 2(

8+4%()2-(- -&)+ %+9(' &2 9&4+' =(2+' -&2 (8%=+, + $&( "!.

152 Uni'or%i&!&

M&4%'($ 2+$ 3'483+$ -& 8+4%()2-(- $&(4 (328()2&$ 3('( 3'&3('(' 2+$ &$%(-+$ 64(48&'+$,

-&)&4 $&' 1%27(-+$ 146+'9&9&4%& -& &*&'88+ ( &*&'88+ @-& 14 3&'+-+ ( +%'+ 3('( 01& 31&-(4 8+93('('$&.

E4 8($+ 8+4%'('+ -&)& $&4 -& 3('%-($ &4 2+$ &$%(-+$ 64(48&'+$.

E$%& 3'483+ &$%()2&8& 01& 2($ %'(4$(88+4&$ -& 3+8+ =(2+' $/468(%=+ 4+ $& -&)&4 %+9(' &4

81&4%( 3+'01& 4+ (2%&'(4 &2 '&$12%(-+ 64(2 -& 2+$ &$%(-+$ 64(48&'+$.

E*.: U4( &93'&$( 4+ =( ( 8+4%()27(' &4 $1$ &$%(-+$ 64(48&'+$ 814%+$ %+'422+$ ;( 1%27(-+

3('( 6*(' 2($ 9014($ -&4%'+ -& $1 6)'8(. E$ 4$/468(4%&.


13/37

Página 13

172 Eposici(n

L+$ &$%(-+$ 64(48&'+$ -&)&4 8+4%&4&' %+-( 2( 46+'9(8>4 -$8'94(8>4 )$8( (-8+4(2

01& $&( 4-$3&4$()2& 3('( 14( (-&81(-( 4%&'3'&%(8>4 -& 2( $%1(8>4 64(48&'( -& 2+$

'&$12%(-+$ &8+4>98+$ -&2 &4%& ( 01& $& '&6&'&4.

E*.: U4( &93'&$( &4%'&/( $1$ &$%(-+$ 64(48&'+$ ( $1$ (88+4$%($ 8+4 TODAS 2($ (8%=-(-&$

&8+4>98($ 01& ;( '&(27(-+, 3('( 01& $%+$ 31&-(4 4%&'3'&%('2(.

@A$+8(-+$, !"

C+4821$+4&$:

- L( (328(8>4 -& 2+$ 3'483+$ -& 2( 8+4%()2-(- %&4&4 8+9+ 64(2-(- '&62&*(' 14(

46+'9(8>4 6&2 -&2 3(%'9+4+, 2( $%1(8>4 64(48&'( 2+$ '&$12%(-+$ -& 2( &93'&$(.- L+$ 3'483+$ $+4 3+8+$ '&3'&$&4%(4 2($ 3'&$148+4&$ )$8($ $+)'& 2($ 01& -&$8(4$(4

2($ 4+'9($. N&8&$('(9&4%& -&'=(4 -& 2+$ 6(8%+'&$ &8+4>98+$ 3+25%8+$ -&2 9&-+

(9)&4%&, -& 2($ 6+'9($ -& 3&4$(' -& 2($ 8+$%19)'&$ -& %+-+$ 2+$ $&/9&4%+$ -&2( 8+914-(- 01& 4=+218'( (2 914-+ -& 2+$ 4&/+8+$.

NORMAS INTERNACIONALES DE IN)ORMACIÓN )INANCIERA

R$s$! His(ric!0

http://www.monografias.com/trabajos910/comunidades-de-hombres/comunidades-de-hombres.shtmlhttp://www.monografias.com/trabajos910/comunidades-de-hombres/comunidades-de-hombres.shtml


14/37

Página 14

L($ N+'9($ I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'( @NIIF, %(9)4 8+4+8-($ 3+' $1$ $/2($

&4 4/2$ 8+9+ IFRS @I4%&'4(%+4(2 F4(48(2 R&3+'%4/ S%(4-('-, $+4 &$%4-('&$ %848+$

8+4%()2&$ (-+3%(-($ 3+' &2 IASB @I4%&'4(%+4(2 A88+14%4/ S%(4-('-$ B+('- J14%( -& N+'9($

I4%&'4(8+4(2&$ -& C+4%()2-(-, 4$%%18>4 3'=(-( 8+4 $&-& &4 L+4-'&$. C+4$%%1&4

2+$ E$%4-('&$ I4%&'4(8+4(2&$ + 4+'9($ 4%&'4(8+4(2&$ &4 &2 -&$(''+22+ -& 2( (8%=-(- 8+4%()2&

$13+4&4 14 9(41(2 8+4%()2& -& 2( 6+'9( 8+9+ &$ (8&3%()2& &4 &2 914-+.

L($ 4+'9($ $& 8+4+8&4 8+4 2($ $/2($ NIC @N+'9($ I4%&'4(8+4(2&$ -& C+4%()2-(- IAS

I4%&'4(%+4(2 A88+14%4/ S%(4-('-$ NIIF -&3&4-&4-+ -& 814-+ 61&'+4 (3'+)(-($ $&

9(%7(4 ( %'(=$ -& 2($ 4%&'3'&%(8+4&$ 01& $& 8+4+8&4 8+4 2($ $/2($ SIC @S$%&9( -&

I46+'9(8>4 C+4%()2& S%(4-4/ I4%&'3'&%(%+4$ C+99%%&& CINIIF @C+9% -&

I4%&'3'&%(8+4&$ -& N+'9($ I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'( IFRIC I4%&'4(%+4(2

F4(48(2 R&3+'%4/ S%(4-('-$ C+99%%&&.

L($ 4+'9($ 8+4%()2&$ -8%(-($ &4%'& " !!", '&8)&4 &2 4+9)'& -& N+'9($ I4%&'4(8+4(2&$

-& C+4%()2-(- @NIC 61&'+4 -8%(-($ 3+' &2 IASC @I4%&'4(%+4(2 A88+14%4/ S%(4-('-$

C+99%%&& C+9% -& N+'9($ I4%&'4(8+4(2&$ -& C+4%()2-(-, 3'&8&-&4%& -&2 (8%1(2 IASB.

D&$-& ()'2 -& !!", (4 -&2 IASB, &$%& +'/(4$9+ (-+3%> %+-($ 2($ NIC

8+4%41> $1 -&$(''+22+, -&4+94(4-+ ( 2($ 41&=($ 4+'9($ N+'9($ I4%&'4(8+4(2&$ -&

I46+'9(8>4 F4(48&'( @NIIF. L+$ IFRS NIIF &4 2+$ &$%(-+$ 64(48&'+$ -&$8+4+8&4 2+$

93(8%+$ $+8(2&$ (9)&4%(2&$ 01& +'/4(4 2($ +'/(47(8+4&$. @3&-(, !""

https://es.wikipedia.org/wiki/Idioma_ingl%C3%A9shttps://es.wikipedia.org/wiki/Idioma_ingl%C3%A9shttps://es.wikipedia.org/wiki/1973https://es.wikipedia.org/wiki/1973https://es.wikipedia.org/wiki/2001https://es.wikipedia.org/wiki/2001https://es.wikipedia.org/wiki/Idioma_ingl%C3%A9shttps://es.wikipedia.org/wiki/1973https://es.wikipedia.org/wiki/2001


15/37

Página 15

CONCEPTO0

- L($ N+'9($ I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'( 8+''&$3+4-&4 ( 14 8+4*14%+ -&

48+ -& 4+'9($ 2&/(29&4%& &?/)2&$ /2+)(29&4%& (8&3%(-($, 8+93'&4$)2&$ -& (2%(

8(2-(- )($(-+$ &4 3'483+$ 82('(9&4%& ('%812(-+$ 01& '&01&'&4 01& 2+$ &$%(-+$

64(48&'+$ 8+4%&4/(4 46+'9(8>4 8+93('()2&, %'(4$3('&4%& -& (2%( 8(2-(-, 01& (1-&

( 2+$ 4=&'$+4$%($, ( +%'+$ 1$1('+$, ( %+9(' -&8$+4&$ &8+4>98($.

- S& '&932(7( &2 %'94+ 8+4%()2-(- 3+' &2 -& 46+'9(8>4 64(48&'(.

- L($ NIIF $+4 14 %&9( -& 8(2-(- 8+4%()2& -& %'(4$3('&48( -& 2( 46+'9(8>4

64(48&'(, 9$ 01& 14 41&=+ 9('8+ 8+4%()2&.

- S+4 )($(-($ 9(+'9&4%& &4 3'483+ 4+ &4 '&/2($, 2+ 81(2 48'&9&4%( &2 *18+

3'+6&$+4(2 01& -&)& 1%27(' 2( /&'&48( &2 64(48&'+ -& 2( &4%-(-.

- L($ NIIF 3+-'5(4 $&' &013('()2&$ 8+4 14 &$%4-(' -& (2%( 8(2-(- 8+4%()2&, -+4-& 2+ 01&

4%&'&$( &$ 2( 46+'9(8>4 8+4 3'+3>$%+ 64(48&'+ 4+ 48(9&4%& 2+$ '&01$%+$ 2&/(2&$

@&$&48( $+)'& 6+'9(.

- L($ NIIF 4+ &$%4 -$&


16/37

Página 16

@V('>4, !"

OBETIVOS DE LAS NI))0

L+$ 3'483(2&$ +)*&%=+$ -& 2($ NIIF &$%4 8&4%'(-+$ &4 /&4&'(' 46+'9(8>4 -& 8(2-(- 3('( $1$

3'483(2&$ 1$1('+$ (88+4$%($, 4=&'$+4$%($, 3'+=&&-+'&$, 82&4%&$ 3)28+ &4 /&4&'(2. O%'+

($3&8%+ 4+ 9&4+$ 93+'%(4%&$ &$ 2( %'(4$3('&48( -& 2( 46+'9(8>4 3('( &2 4=&'$+' 2(

8+93('()2-(- -& 2( 46+'9(8>4 64(48&'(. @C+'4&*+, !"

E2 +)*&%=+ -& 2( 46+'9(8>4 64(48&'( 8+4 3'+3>$%+ /&4&'(2" &$ 3'+3+'8+4(' 46+'9(8>4

64(48&'( $+)'& 2( &4%-(- 01& 46+'9( 01& $&( %2 ( 2+$ 4=&'$+'&$, 3'&$%(9$%($ +%'+$

(8'&&-+'&$ &?$%&4%&$ 3+%&48(2&$ 3('( %+9(' -&8$+4&$ $+)'& &2 $194$%'+ -& '&81'$+$ ( 2(

&4%-(-. @F4(47($, !"

L($ -&8$+4&$ 01& %+9&4 4=&'$+'&$ &?$%&4%&$ + 3+%&48(2&$ $+)'& 2( 8+93'(, =&4%( +

9(4%&49&4%+ -& 3(%'9+4+ & 4$%'19&4%+$ -& -&1-( -&3&4-&4 -& 2( '&4%()2-(- 01& &$3&'&4

+)%&4&' -& 14( 4=&'$>4 &4 &$+$ 4$%'19&4%+$. @F4(47($, !"

R&/12(4 &2 '&8+4+89&4%+, 2( 9&-8>4, 2( 3'&$&4%(8>4 2( 46+'9(8>4 ( '&=&2(', '&$3&8%+ -&2+$ &2&9&4%+$ -& 2+$ &$%(-+$ 64(48&'+$. @A'9(4(, !"

LISTADO DE LAS NII)0

NIIF " A-+38>4 3+' 3'9&'( =&7 -& 2($ 4+'9($ I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'(.

NIIF P(/+$ )($(-+$ &4 A88+4&$.

NIIF C+9)4(8+4&$ -& N&/+8+$.

NIIF C+4%'(%+$ -& S&/1'+.

NIIF A8%=+$ 4+ C+''&4%&$ M(4%&4-+$ P('( 2( V&4%( O3&'(8+4&$ D$8+4%41(-($.

NIIF # E?32+'(8>4 E=(21(8>4 -& R&81'$+$ M4&'(2&$.

https://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS03_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS05_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS06_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS06_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS03_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS05_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS06_2015.pdf


17/37

Página 17

NIIF I4$%'19&4%+$ F4(48&'+$: I46+'9(8>4 ( R&=&2('

NIIF S&/9&4%+$ -& O3&'(8>4

NIIF I4$%'19&4%+$ F4(48&'+$

NIIF "! E$%(-+$ F4(48&'+$ C+4$+2-(-+$

NIIF "" A81&'-+$ C+4*14%+$

NIIF " I46+'9(8>4 ( R&=&2(' $+)'& P('%83(8+4&$ &4 O%'($ E4%-(-&$

NIIF " M&-8>4 -&2 V(2+' R(7+4()2&

NIIF " C1&4%($ -& D6&'9&4%+$ -& A8%=-(-&$ R&/12(-($

NIIF " I4/'&$+$ -& A8%=-(-&$ O'-4('($ P'+8&-&4%&$ -& C+4%'(%+$ 8+4 C2&4%&$ @F4(47($, !"

C+4821$+4&$:

- L($ NIIF &$ 14 %&9( -& %'(4$3('&48( 8(2-(- -& 2( 46+'9(8>4 64(48&'( 4+ 14 %&9(

-& '&01$%+$ 2&/(2&$- L+/'(9+$ 01& 2( 46+'9(8>4 64(48&'( $&( 8+46()2&, '&2&=(4%&, 8+93('()2&

&4%&4-)2&.

https://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS07_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS08_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS09_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS10_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS11_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS12_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS13_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS14_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS15_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS07_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS08_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS09_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS10_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS11_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS12_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS13_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS14_2015.pdfhttps://www.mef.gob.pe/contenidos/conta_publ/con_nor_co/no_oficializ/ES_GVT_IFRS15_2015.pdf


18/37

Página 18

REGIMENES TRIBUTARIOS

DEFINICION

S&/4 @SUNAT S+4 8(%&/+'5($ -+4-& %+-( 3&'$+4( 4(%1'(2 + *1'5-8( 01& 3+$&( + =( 48(' 14

4&/+8+ %&4& 01& &$%(' '&/$%'(-( &4 2( SUNAT, ( 01& &$ &$%( 01&4 &$%()2&8& 2+$ 4=&2&$ -& 3(/+ -& 931&$%+$ 4(8+4(2&$.

S&/4 @REYNALDO PROAÑO VARAS , !" A'/19&4%( 2( 93+'%(48( 3+' 2( 81(2 -&)& 3(/('$& 2+$ 931&$%+$. Y -8& 01& &2 -4&'+ 01& 3(/( &2 8+4%')1&4%& (2 &$%(-+ &$ -&$%4(-+ 3('(&2 64(48(9&4%+ -& 2($ 6148+4&$ $&'=8+$ 3)28+$ %(2&$ 8+9+ 8+4$%'188>4 -& 8(''&%&'($,;+$3%(2&$, 8+2&/+$, 3(/(' 32(422($ -& 2+$ $&'=-+'&$ 3)28+$, &%8.

ESTA ESTABLECIDO POR SUNAT Y TODOS ARGUMENTAN QUE LOS REGIMENESTRIBUTARIOS SON :

". NUEVO REGIMEN UNICO SIMPLIFICADO – NUEVO RUS

S& 8'&> &2 NUEVO RUS 8+4 2( 64(2-(- -& 6+'9(27(' 9($=(9&4%& ( 2($ 3&01&4 M1483(2 01& -&)&4 3(/(' &4 $1 8(2-(- -& 8+4%')1&4%&, 2+$$1*&%+$ 01& $& ;((4 (8+/-+ (2 NUEVO RUS.

E$ 93+'%(4%& $&


19/37

Página 19

E?$%& 14( C(%&/+'5( E$3&8(2 -&2 NUEVO RUS &$% -'/-( ( 2+$ 8+4%')1&4%&$81+$ 4/'&$+$ )'1%+$ $1$ (-01$8+4&$ (41(2&$ 4+ $13&'& 8(-( 14+ -& S. #!.!!! $&93'& -& %'(%& -&:

• P&'$+4($ 01& $& -&-01&4 48(9&4%& ( 2( =&4%( -& 6'1%(, ;+'%(27($,

2&/19)'&$, &%8. R&(27(-($ &4 &2 9&'8(-+ -& ()($%+$.• P&'$+4($ -&-8(-($ &?821$=(9&4%& (2 812%=+ -& 3'+-18%+$ (/'58+2($ 01&

=&4-(4 $1$ 3'+-18%+$ &4 $1 &$%(-+ 4(%1'(2.

L( 81+%( 9&4$1(2 3('( 2+$ 8+4%')1&4%&$ -& 2( C(%&/+'5( E$3&8(2 &$ -& S. !.!!

• R&01$%+$ 3('( 3+-&' (8+/&'$& ( &$%& R/9&4:• T1 4/'&$+ )'1%+ (41(2 &2 9+4%+ (41(2 -& %1$ 8+93'($ 4+ $&' 9(+' ( S.

#!.!!!.• T1 4&/+8+ 2+ '&(27('($ &4 4+ 9$ -& 14 &$%()2&89&4%+ + $&-& 3'+-18%=(,

$ &$ 14 +68+ 2+ =($ ( )'4-(' &4 6+'9( 3&'$+4(2.• EL =(2+' -& %1$ (8%=+$, 4+ $&' 9(+' ( S. !.!!! 8+4 &?8&38>4 -& 3'&-+$

=&;5812+$.

• C+93'+)(4%&$ -& 3(/+ 01& $& 31&-& &9%':• B+2&%( -& V&4%(.• T8&% + 84%( &9%-( 3+' 9014( '&/$%'(-+'( $4 -&'&8;+ (2 8'-%+ 6$8(2.

• N+ &$%4 +)2/(-+$ ( 22&=(' L)'+$ -& C+4%()2-(- L&/(27(-+$.

• E2 R/9&4 -&2 NUEVO RUS 8+4%&932( 8(%&/+'5($ 3('( '&(27(' &2 3(/+ -&%')1%+$ 9&4$1(2&$ $&/4 $&( &2 8($+:

C(%&/+'5( P('9&%'+$ C1+%( 9&4$1(2


20/37

Página 20

T+%(2 -& I4/'&$+$B'1%+$ M&4$1(2&$

&4 41&=+$ $+2&$@H($%(

T+%(2 -& (-01$8+4&$M&4$1(2&$ &4 41&=+$

$+2&$ @H($%(

1 ,!!! ,!!! !

4 ,!!! ,!!! !

5 ",!! ",!! !!

6 !,!!! !,!!! !!

7 !,!!! !,!!! #!!

. REGIMEN ESPECIAL DEL IMPUESTO A LA RENTA – RER

E$ 14 '/9&4 %')1%('+ -'/-+ ( 3&'$+4($ 4(%1'(2&$ *1'5-8($, $18&$+4&$ 4-=$($ $+8&-(-&$ 8+41/(2&$ -+982(-($ &4 &2 3(5$, 01& +)%&4/(4 '&4%($ -& %&'8&'( 8(%&/+'5(

3'+=&4&4%&$ -&:

• A8%=-(-&$ -& 8+9&'8+ + 4-1$%'(, &4%&4-4-+$& 3+' %(2&$ ( 2($ =&4%($ -& 2+$ )&4&$ 01& (-01&'&4, 3'+-18&4 + 9(416(8%1'&4, ($5 8+9+ 2( -& (01&22+$ '&81'$+$4(%1'(2&$ 01& &?%'(/(4, 4821-+$ 2( 8'5( &2 812%=+.

• A8%=-(-&$ -& $&'=8+$, &4%&4-4-+$& 3+' %(2&$, ( 81(201&' +%'( (8%=-(- 4+$&


21/37

Página 21

!!! 41&=+$ $+2&$.

C+93'+)(4%&$ 01& $& 31&-& &9%':

• F(8%1'($.

• B+2&%($ -& =&4%(.

• L01-(8+4&$ -& 8+93'(.

• T8&%$ + 84%($ &9%-($ 3+' 9014($ '&/$%'(-+'($.

• N+%($ -& 8'-%+ 4+%($ -& -)%+.

• G15($ -& '&9$>4.

P('( $+28%(' 2( 93'&$>4 -& 8+93'+)(4%&$ -& 3(/+, -&)+ (8&'8('9& ( 2($93'&4%($ (1%+'7(-($, 8+4&8%(-($ (2 S$%&9( SOL @S$%&9( -& O3&'(8>4 &4L54&(.

L+$ L)'+$ -& C+4%()2-(- L&/(27(-+$ 01& 22&=(4 $+4:

• R&/$%'+$ -& C+93'($.• R&/$%'+$ -& V&4%($.

L+$ %')1%+$ -& -&)&4 3(/(' $+4:

• I931&$%+ ( 2( '&4%( 9&4$1(2: ". -& 4/'&$+$ 4&%+$.• IGV 9&4$1(2: ".

• C+4%')18+4&$ ( E$$(21-: $+)'& $1&2-+$ -& %'()(*(-+'&$.• R&%&48>4 -& " 3+' ONP, $(2=+ (62(8>4 ( AFP.• P+' '&4%($ -& 8(%&/+'5(.

. REGIMEN GENERAL DEL IMPUESTO A LA RENTA

S &'&$ 14( 3&'$+4( 4(%1'(2 + *1'5-8( %(9)4 31&-&$ (8+/&'%& (2 R/9&4 G&4&'(2 -&2I931&$%+ ( 2( R&4%(.D&)&$ %&4&' &4 81&4%( 01& &$%& '/9&4 %& )&4&68( 8+4 2( -&3'&8(8>4 (8&2&'(-( @

(


22/37

Página 22

Q1&4&$ 31&-&$ (8+/&'$& ( &$%& R/9&4:

• P&'$+4($ N(%1'(2&$.

• P&'$+4($ I4-=$($.• A$+8(8+4&$ -& H&8;+$ -& P'+6&$+4(2&$.• P&'$+4($ J1'5-8($.• S+8&-(-&$ I''&/12('&$.• C+4%'(%+$ A$+8(%=+$ 01& 22&=&4 8+4%()2-(- 4-&3&4-&4%&.

R&01$%+$ 3('( 3+-&' (8+/&'$& ( &$%& R/9&4:

• N+ %&4& '&01$%+$ -& 4/'&$+ 9549+, 3&'+ 2($ +)2/(8+4&$ $+4 9(+'&$.

C+93'+)(4%&$ 01& -&)&4 &9%':• F(8%1'($.• B+2&%($ -& =&4%(.• T8&%$.• L01-(8>4 -& C+93'(.• N+%($ -& C'-%+• N+%($ -& D)%+.• G15($ -& R&9$>4 R&9%&4%&.• G15($ -& R&9$>4 T'(4$3+'%$%(

L+$ L)'+$ -& C+4%()2-(- L&/(27(-+$ 01& 22&=(4 $+4:

• H($%( "! UIT -& 4/'&$+$ (41(2&$: R&/$%'+ -& 8+93'($, R&/$%'+ -& =&4%($

L)'+ D('+ -& F+'9(%+ S93268(-+.

• M$ -& "! UIT -& 4/'&$+$ (41(2&$: C+4%()2-(- 8+932&%(.

L+$ %')1%+$ 01& -&)&4 3(/(' $+4:

• IGV: " -&2 =(2+' -& =&4%(, 8+4 -&-188>4 -&2 8'-%+ 6$8(2.


23/37

Página 23

• I931&$%+ ( 2( R&4%(: ! $+)'& 2( '&4%( 4&%(.

CONCLUCIONES

- R&=$(' &2 $$%&9( %')1%('+ 3('( 01& $1$ 4+'9($ 81932(4 8+4 2+$ 3'483+$

8+4$%%18+4(2&$ -& 2&/(2-(-, /1(2-(-, 4+ 8+46$8(%+'&-(- '&$3&%&4 2+$ -&'&8;+$ -&2+$ 8+4%')1&4%&$.

- F*(' 3+' 2&, 4+ 3+' -&8$>4 (-94$%'(%=( -& SUNAT, 2( +)2/(8>4 -&

'&%&4&'3&'8)' 931&$%+$ -& %&'8&'+$, %(2 8+9+ 2+ 9(4-( &2

T')14(2 C+4$%%18+4(2.- S(48+4(' 8+4 912%( &2 4819329&4%+ -& 14( 6+'9(2-(- %')1%('(, $4 01& &2

8+4%')1&4%& 3&'-( &2 -&'&8;+ ( -&-18' /($%+, 8+$%+ +

8'-%+ 6$8(2.


24/37

Página 24

DI)ERENCIAS ENTRE .PCGR/ .PCGE/

BREVE RESEÑA HISTÓRICA0

E4 &2 P&' ;($%( &2 (


25/37

Página 25

('%5812+ " $&4 8+932&9&4%('( ( 2( &4%-(-

+68(2 8+93&%&4%& @229&$& &4%-(-&$ '&/12(-+'($ -& $13&'=$>4 @M'01&7 !!#: #, -&

(81&'-+ 8+4 2($ 4+'9($ -&2 P2(4 C+4%()2& G&4&'(2 -&2 S$%&9( U46+'9& -& C+4%()2-(- 3('(

E93'&$($ (3'+)(-+ 3+' R&$+218>4 S13'&9( !EF"" 2($ -'&8%=($ (-94$%'(%=($

%848+ 8+4%()2&$ 01&, (2 '&$3&8%+, -8%& 2( D'&88>4 G&4&'(2 -& C+4%()2-(- P)28( &4

8++'-4(8>4 8+4 2( C+9$>4 I4%&'4$%%18+4(2 -& 2($ 81&4%($ 4(8+4(2&$. D&2 9$9+ 9+-+, 2(

S&/14-( D$3+$8>4 T'(4$%+'( -&2 D&8'&%+ S13'&9+ "EF %&?%1(29&4%& -8&: L($

D'&88+4&$ G&4&'(2&$ -& P'&$131&$%+ P)28+ -& C+4%()2-(- 3)28( $& 4%&/'(4 ( 2(D'&88>4 G&4&'(2 -& P'&$131&$%+ P)28+, ($19&4-+ $%( 2($ 6148+4&$ -& &$+$ +'/(4$9+$,

&?8&3%+ 2+ '&2(%=+ (2 S$%&9( U46+'9& -& C+4%()2-(- 3('( E93'&$($ 01& 8+''&$3+4-& ( 2(

C+9$>4 N(8+4(2 S13&'=$+'( -& E93'&$($ V(2+'&$ @CONASEV" 81( 6148>4 2( ($19&

$%( ( 3('%' -& 2( 6&8;(. E2 " -& 6&)'&'+ -& ", 9&-(4%& R&$+218>4 CONASEV !!#

EFC."! $& (3'1&)( &2 P2(4 C+4%()2& G&4&'(2 R&=$(-+ @PCGR 01& 9+-68( &2 P2(4 C+4%()2&

G&4&'(2 -&2 S$%&9( U46+'9& -& C+4%()2-(- 3('( E93'&$($ (3'+)(-+ 3+' R&$+218>4

S13'&9( !EF"" $& $&4 8+4 2($ N+'9($ -&

I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'( @NIIF, )(*+ 2($ 81(2&$ $& &2()+'(4 2+$ &$%(-+$

64(48&'+$. E$ 3+' &22+ 01&, ( 3('%' -& &$%( 8+4$-&'(8>4 -&2 9+-&2+ -& 8+4%()2-(- 64(48&'(

'&62&*(-+ &4 2($ NIIF, $1'/> 2( 4&8&$-(- -& 01& $& 9+-601& &2 9$9+ 8+4 2( 64(2-(- -& 14(


26/37

Página 26

(-&81(-( 8+48+'-(48( 8+4 2( 4+'9(%=-(- 4%&'4(8+4(2. E2 ! -& 6&)'&'+ -& !! $& (3'+)>

9&-(4%& 2( R&$+218>4 -&2 C+4$&*+ N+'9(%=+ -& C+4%()2-(- @CNC !!!EF &2

P'+&8%+ -&2 P2(4 C+4%()2& G&4&'(2 E93'&$('(2 @PCGE 01& '&&932(7('5( (2 PCGR, &2 81(2

-$3+4& $1 -61$>4 &4 &2 $%+ X&) -& 2( D'&88>4 N(8+4(2 -& C+4%()2-(- P)28( 8+4 &2 64

-& '&8)' 8+9&4%('+$ + '&8+9&4-(8+4&$ 3+' 3('%& -& 2+$ 1$1('+$ 4%&'&$(-+$.

P+$%&'+'9&4%&, &2 -& +8%1)'& -&2 9$9+ (4 !" !!EF -&2

CNC, $& (3'+)> 2( =&'$>4 64(2 -&2 PCGE. E4 -8;( '&$+218>4 $& -$3+4& $1 &4%'(-( &4 =/&48(

( 3('%' -&2 " -& &4&'+ -& !"! $& '&8+9&4-( $1 (328(8>4 (4%83(-( ( 3('%' -&2 " -& &4&'+

-& !!. S4 &9)('/+, &2 -5( " -& 4+=&9)'& -& !!, &4 1$+ -& 2($ (%')18+4&$ 8+46&'-($ 3+'&2 ('%5812+ "! -& 2( L& ! L& G&4&'(2 -&2 S$%&9( N(8+4(2 -& C+4%()2-(-, 9&-(4%& &2

('%5812+ 48+ -& 2( R&$+218>4 !.!!EF &9%-( 3+' &2 C+4$&*+ N+'9(%=+ -&

C+4%()2-(-, $& -6&'& &2 1$+ +)2/(%+'+ -&2 P2(4 C+4%()2& G&4&'(2 E93'&$('(2 ;($%( &2 " -&

&4&'+ -& !"". A-8+4(29&4%&, 2( 4+'9( $&4 -& E$%(-+$ F4(48&'+$. E4 &2 (


27/37

Página 27

4+'9($, 8+4%41> 8+4 &2 3'+8&$+ -& &$%(4-('7(8>4 -& 2( 46+'9(8>4 64(48&'(, &9%&4-+

N+'9($ I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'( @NIIF %(9)4 4%&'3'&%(8+4&$ 9&-(4%&

$1 I4%&'3'&%(%+4$ F4(48(2 R&3+'%4/ I4%&'3'&%(%+4$ C+99%%&&. E$%($ 4%&'3'&%(8+4&$ $+4

8+4+8-($ 8+9+ CINIIF. A-&9$ ;( 01& -&8' 01&, &4 &2 P&', &$%($ 4+'9($ $+4 +68(27(-($

3+' &2 C+4$&*+ N+'9(%=+ -& C+4%()2-(-. E$%( 2()+' $& ;7+ -&$-& &2 (4 !!"!EF -&2 C+4$&*+

N+'9(%=+ -& C+4%()2-(-.- PCEG0 E$ &2 P2(4 C+4%()2& G&4&'(2 E93'&$('(2 9+-68(-+, (3'+)(-+ 9&-(4%&

R&$+218>4 !!"!EF -&2 C+4$&*+ N+'9(%=+ -& C+4%()2-(-, 8+4 =/&48(

+)2/(%+'( ( 3('%' -&2 !" -& &4&'+ -&2 (


28/37

Página 28

- NII)0 N+'9($ I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'(.- CINII)0 I4%&'3'&%(8+4&$ &9%-($ 3+' &2 I4%&'4(%+4(2 F4(48(2 R&3+'%4/

I4%&'3'&%(%+4$ C+99%%&&.- L$F &$ I%p,$so ! #! R$n!0 $& '&6&'& (2 T&?%+ Ú48+ O'-&4(-+ -& 2( L& -&2 I931&$%+

( 2( R&4%(, (3'+)(-+ 3+' D. S. "!!EF.- R$*#!%$no0 S& '&6&'& (2 R&/2(9&4%+ -& 2( L& -&2 I931&$%+ ( 2( R&4%(, (3'+)(-+ 3+'

D. S."EF.- CONASEV0 E$ 2( C+9$>4 N(8+4(2 S13&'=$+'( -& E93'&$($ V(2+'&$.- IASB0 E$ &2 I4%&'4(%+4(2 A88+14%4/ S%(4-('- B+('-, 01& &4 &$3(4 3+' WD&$=(2+'7(8>4.

• E2 %'94+ WC+$%+ H$%>'8+ 61& 8(9)(-+ 3+' WV(2+' R(7+4()2&. @'&=(21(-+.

• L($ 81&4%($ -&2 E2&9&4%+ # @#, #, #, # # 8(9)('+4 &4 $1 4+9&482(%1'( &2

%'94+ WC('/( 3+' WG($%+$, $& &932&( ($5 3('( &6&8%+$ -& 2( 4+'9(%=-(- 8+4%()2&

@NIC NIIF.


29/37

Página 29

• L($ C1&4%($ ## C('/($ E?8&38+4(2&$ # I4/'&$+$ E?8&38+4(2&$ -&2 PCGR 8(9)('+4

-& 4+9&482(%1'( -498(, ( 4+ $&'='4 3('( '&/$%'(' 2+$ %'($2(-+$ 3+' '&3('(8+4&$

@&?8&38+4&$, &$%+ $& -&)& ( 01& &$%& %3+ -& +3&'(8+4&$ &4 8+48+'-(48( ( 2( NIC ",

P'&$&4%(8>4 -& E$%(-+$ F4(48&'+$ ( 4+ $& 8+4$-&'(4 &?%'(+'-4('($ 2+$ (*1$%&$ -&

(4 $& 1%27( 81(4-+ $& '&(27(4 C+)'+$ + P(/+$.

@B2+//&', !!

DI)ERENCIAS GENERALES0

(Arimana, 2011)

COMPARACIONES A UN DIGITO0


30/37


31/37

Página 31

Esc$n!rio 40


32/37

Página 32


33/37

Página 33

Esc$n!rio 50


34/37

Página 34

Esc$n!rio 60

EN RESUMEN0

" C1&4%($ -&2 PCGR 8(9)('+4 -& 8>-/+. C1&4%($ -&2 PCGR 9(4%&4&4 $1 8>-/+ 3&'+ 8(9)('+4 -& 4+9&482(%1'(. "" C1&4%($ -& PCGR 61&'+4 &294(-($. C1&4%($ -&2 PCGR 9(4%&4&4 $1 8>-/+ 4+9&482(%1'( &4 &2 PCGE. S& 48+'3+'('+4 " 81&4%($ 41&=($ &4 &2 PCGE, $4 4821' 2($ 81&4%($ -& +'-&4.

@Y+14/, !!

CONCLUSIONES0

- L( 3'&$&4%(8>4 -& 2+$ E$%(-+$ F4(48&'+$ $16'> 14 8(9)+ 3+$%=+ ( 3('%' -& 2(

3'&$&4%(8>4 -&2 P2(4 C+4%()2& G&4&'(2 E93'&$('(2 ( 01& $& (-&8( 8+4 2($ N+'9($

I4%&'4(8+4(2&$ -& I46+'9(8>4 F4(48&'(.


35/37

Página 35

- A 3('%' -& 2( 8+93('(8>4 &4%'& &2 PCGR &2 PCGE 3+-&9+$ (3'&8(' 01& 2($ 41&=($

81&4%($ 4821-($ &4 &2 PCGE 3&'9%&4 82($68(' -& 9('&( 9$ (3'+3(-( 2+$ -6&'&4%&$

9+4%+$ -& 2($ &93'&$($ 3('( 14( 9&*+' 3'&$&4%(8>4 (3'&8(8>4 3+' 3('%& -& 2+$

$%(&;+2-&'$.- E2 PCGE ;( $-+ 3'&3('(-+ 3('( (-&81('$& ( 2($ NIIF (8%1(29&4%& =/&4%&$, ($5 01& 2+$

3'+6&$+4(2&$ 4=+218'(-+$ &4 2( 3'&3('(8>4 -& 2+$ '&3+'%&$ 64(48&'+$ $& %&4&4 01&

8(3(8%(' $+)'& 2($ NIFF


36/37


37/37

Página 37

SUNAT. @$.6.. REGIMENES RI!"#RI$S.

;%%3:&$.$2-&$;('&.4&%*+&$%'&22('&/9&4&$%')1%('+$!

;%%3:XXX.-&3&'1.8+98+4%()2-(-2+$'&/9&4&$%')1%('+$-&2($14(%

A'9(4(, . Z. @6&)'&'+ -& !"". www.unac.edu.pe. R&813&'(-+ &2 9('7+ -& !"#, -&

;%%3:XXX.14(8.&-1.3&-+819&4%+$+'/(47(8+4='8-8%'(I46+'9&$[F4(2&$[I4=&$%/(

8+4M('7+[!""IF[ZANS[ARIMANA[FCC.PDF

B2+//&'. @!!. www.blogger.com. R&813&'(-+ &2 M('?+ -& !"#, -&

;%%3:38/&93'&$('(2.)2+/$3+%.3&

+4/, A. L. @!"!. L( (328(8>4 -&2 41&=+ P2(4 C+4%()2& G&4&'(2 E93'&$('(2 &4 &2 P&'.

#ctualidad %ontable, ".

Y+14/, E. (. @!!. P2(4 C+4%()2& G&4&'(2 E93'&$('(2: I9328(48($ 64(48&'($ %')1%('($.

Ernst and &oung , .

Documents

Principios de La Contabilidad (2)