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NIIFs y su Incidencia Tributaria - CA64 - 202102

Authors: Martínez López, Renato Oswaldo; Vigo Heredia, Claudia Vanessa;

NIIFs y su Incidencia Tributaria - CA64 - 202102

Abstract

Descripción: El curso de Normas Internaciones de Información Financiera (NIIFS) y su incidencia tributaria es un curso de especialidad, obligatorio, de la carrera de Contabilidad y Administración, de carácter teórico-práctico, el cual realiza una revisión de los conceptos de mayor importancia de la normativa tributaria vigente y una revisión de las principales NIIFs. A través de este curso, el estudiante evalúa la doctrina tributaria dentro de un marco de aplicación práctica de las Niifs, de tal manera que permite al estudiante tomar conocimiento respecto a las principales diferencias entre el tratamiento contable y tributario de las operaciones cotidianas de una empresa. Propósito: Este curso se ha diseñado con la intención de que el estudiante adquiera habilidades en la toma de decisiones y establezca una posición de análisis de riesgo para la empresa, en el marco del conocimiento del tratamiento tributario y financiero de las operaciones. El curso contribuye con el desarrollo de la competencia general de Razonamiento Cuantitativo a nivel de logro 3 y las competencias específicas de Dominio de Normativa e Implementación de soluciones integrales a nivel de logro 3.

Keywords

CA64

  • BIP!
    Impact byBIP!
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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green