Del resultado contable al resultado fiscal
Fecha
2017-06
Autores
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ISSN de la revista
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Editor
Jaén: Universidad de Jaén
Resumen
Primero, me gustaría comenzar a hablar sobre la primera parte del proyecto. Al principio yo quería
para expresar cómo se puede obtener el resultado contable, según esto es tan necesario saber
cada regla sobre la contabilidad, por lo tanto, he intentado escribir lo que deberíamos saber
sobre principios de contabilidad, criterios de reconocimiento contable y criterios de evaluación, cada parte
de las tesis que he tratado de elegir que creo que son más importantes en el desarrollo de la
proyecto en relación con el tema principal.
El próximo paso del proyecto es hablar sobre la importancia de la relación entre contabilidad
y los impuestos, esta relación es tan importante para entender por qué existen muchos problemas cuando el
las compañías pagan más o menos impuestos, y algunas veces la regulación no es muy clara para esto
tiene que entender las diferencias muy especiales (amortización, deterioro ...)
Cuando he dicho esto anterior, he querido abordar otra parte importante, en este caso
el título de la sección es el impuesto a las ganancias actual, aquí explico las diferencias que existen y
cuando estos pueden desarrollarse en las empresas, dentro de estos hay algunos de ellos
debería saber mejor hablo de diferencias temporales (gravables, deducibles). También quería
incorpore algunos ejemplos que especifiquen mejor estas diferencias.
Finalmente, decidí describir algunos efectos, repercusiones, decisiones y prácticas de acuerdo con
el impuesto a la renta actual, todas estas repercusiones son muy populares en España, por hacer esto
me ayudó con algunos artículos hechos por expertos en este asunto en particular, gracias a esto tengo
ha sido revisado y entiendo por qué cada persona tiene que estudiar mucho esta problemática,
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especialmente para aplicar estas capacidades cuando tendríamos que asesorar a la empresa que pertenece a la
asesoramiento técnico para as.
En general, he aprendido muchas cosas sobre el proyecto final y también he logrado un buen
nivel de conocimiento en relación con el mundo contable y fiscal y todos estos no hay duda que me ayudará en mi futuro trabajo.
First I would like to start talking about the first part of the project. At the beginning I wanted to express how could get the accounting result, according to this is so necessary to know every single rule about accounting, therefore I have tried to write what we should know about accounting principles, accounting recognition criteria and evaluation criteria, every part of theses I have tried to choose that I think are more important on the developing of the project in relation to the main theme. The next step of the project is talk about the importance of the relation between accounting and taxation, this relation is so important to understand why exist many problems when the companies pay more or less taxes, and sometimes the regulation are not very clear for this we have to understand the differences very specialty (amortization, deterioration...) When I have said this previous, I have wanted approach another important part, in this case the title of the section is the current income tax, here I explain the differences that exist and when these can developing in the companies, inside of these there are some of them what we should know better I talk about differences temporaries (taxable, deductible). Also I wanted incorporate some examples which specify better these differences. Finally I decided to describe some effects, repercussions, decision and practices according to the current income tax, all of these repercussions are very popular in Spain, for doing this I helped me with some articles done by experts in this particular matter, thanks to this I have been checked and understand why each person have to study very hard all of this problematic, 56 specially to apply these capacities when we would have advising the company that belong the technical advice to as. In general I have learnt many things about the final project and also I have achieved a good nivel of knowledge in relation to the accounting and fiscal world and all of these there is no doubt that will help me in my future job.
First I would like to start talking about the first part of the project. At the beginning I wanted to express how could get the accounting result, according to this is so necessary to know every single rule about accounting, therefore I have tried to write what we should know about accounting principles, accounting recognition criteria and evaluation criteria, every part of theses I have tried to choose that I think are more important on the developing of the project in relation to the main theme. The next step of the project is talk about the importance of the relation between accounting and taxation, this relation is so important to understand why exist many problems when the companies pay more or less taxes, and sometimes the regulation are not very clear for this we have to understand the differences very specialty (amortization, deterioration...) When I have said this previous, I have wanted approach another important part, in this case the title of the section is the current income tax, here I explain the differences that exist and when these can developing in the companies, inside of these there are some of them what we should know better I talk about differences temporaries (taxable, deductible). Also I wanted incorporate some examples which specify better these differences. Finally I decided to describe some effects, repercussions, decision and practices according to the current income tax, all of these repercussions are very popular in Spain, for doing this I helped me with some articles done by experts in this particular matter, thanks to this I have been checked and understand why each person have to study very hard all of this problematic, 56 specially to apply these capacities when we would have advising the company that belong the technical advice to as. In general I have learnt many things about the final project and also I have achieved a good nivel of knowledge in relation to the accounting and fiscal world and all of these there is no doubt that will help me in my future job.