Browsing by Author "Ruiz-Barrera, Luz Andrea"

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    Compensación de Pérdidas fiscales de conformidad al artículo 290 del estatuto tributario
    Prieto-Salinas, Astrid Natalia; Gerena-Cubides, Ciro Antonio; Jiménez-Cabello, Arneys Alfonso; Ruiz-Barrera, Luz Andrea; Rojas Gutiérrez, William Deivis
    The case to be considered will be the impact of deferred income tax on the compensation of losses aims to make the VANZA SAS company aware of the correct treatment accountant and taxation that you will need to apply to reflect economic reality, this will be released through a bibliographic análisis of the different views of specialists on the subject and the effect of the application of existing rules roverning the calculation of presumptive income liquid income provision record and deferred tax. The methodology based on the steps outlined by the case study was used to carry out the case study Inter-American Development Bank which serves as a guide to carry out the solution, performing rigorous customer knowledge work documenting the information to be addressed both at the accounting and financial level This case study reflects as a result the importance of proper management that must be given tax planning and not incurring possible losses either by reporting information erroneous or unclear in the regulatory management that this entails.