Impacto contable y tributario de los procesos de medición y registro del deterioro de valor de los activos propiedad, planta y equipo e intangibles en el sector comercial de la ciudad de Cuenca

Abstract

This research identifies and analyzes the accounting and tax impact of the measurement and recording processes of the impairment of the Property, Plant and Equipment and Intangible assets of companies applying full IFRSs of the commercial sector of the city of Cuenca.

It analyzed its accounting, depreciation and amortization charges, impairment losses, deferred taxes, the effects on the Income Tax for adjustments, and others. The study considered 34 companies applying for their analysis the qualitative-quantitative method