UNIVERSIDAD INCA
GARCILASO DE LA VEGA
FACULT FACULTA AD DE CIENCIAS C IENCIAS CONTABLES CONTABLES Y FINANZAS CORPORATIVAS
TRABAJO ASPECTO CONTABLE FINANCIERO Y SU INCIDENCIA TRIBUTARIA - EMPRESA GANADERA LAS CANELAS S.A.C.(Ganado Lece!o" AUTOR# $ENRY ALFONSO C$UMBIAUCA C%RDOVA
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NDICE Pág. PRESENTACIÓN
04
CAPTULO I# LA EMPRESA GANADERA 1.1. EXPLOTACIÓN GANADERA
06
1.2. TIPOLOGÍA DE LA PRODUCCIÓN
07
1.3 CLASES O CATEGORÍAS
09
CAPTULO II# TRATAMIENTO CONTABLES DE LAS EMPRESAS GANADERAS 2.1 ACTIVO BIOLÓGICO
10
2.2 RECONOCIIENTO DE ACTIVO BIOLÓGICO
10
2.2.1D!"!#$%&'(%)& *!+ V'+,# V'+,# R'-,&'+! *!+ A("%/, B%,+)g%(, ('&*, E%"! !#('*, A("%/,.
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2.2.2 D!"!#$%&'(%)& D!"!#$%&'(%)& *!+ V'+,# V'+,# R'-,&'+! R'-,&'+! *!+ A("%/, B%,+)g%(, ('&*, &, !%"! !#('*, A("%/,.
13
2.3 CABIOS EN EL IPORTE IPORTE EN LIBROS DE LOS ACTIVOS BIOLÓGICOS ENTRE EL COIENO EL 5INAL DEL PERIODO CORRIENTE.
13
2.4 CAUSALES DE LAS VARIACIONES EN EL VALOR RAONABLE ENOS LOS COSTOS DE VENTAS PARA LOS ACTIVOS BIOLÓGICOS.
14
2. PRESENTACIÓN REVELACIÓN
1
Página 2
NDICE Pág. PRESENTACIÓN
04
CAPTULO I# LA EMPRESA GANADERA 1.1. EXPLOTACIÓN GANADERA
06
1.2. TIPOLOGÍA DE LA PRODUCCIÓN
07
1.3 CLASES O CATEGORÍAS
09
CAPTULO II# TRATAMIENTO CONTABLES DE LAS EMPRESAS GANADERAS 2.1 ACTIVO BIOLÓGICO
10
2.2 RECONOCIIENTO DE ACTIVO BIOLÓGICO
10
2.2.1D!"!#$%&'(%)& *!+ V'+,# V'+,# R'-,&'+! *!+ A("%/, B%,+)g%(, ('&*, E%"! !#('*, A("%/,.
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2.2.2 D!"!#$%&'(%)& D!"!#$%&'(%)& *!+ V'+,# V'+,# R'-,&'+! R'-,&'+! *!+ A("%/, B%,+)g%(, ('&*, &, !%"! !#('*, A("%/,.
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2.3 CABIOS EN EL IPORTE IPORTE EN LIBROS DE LOS ACTIVOS BIOLÓGICOS ENTRE EL COIENO EL 5INAL DEL PERIODO CORRIENTE.
13
2.4 CAUSALES DE LAS VARIACIONES EN EL VALOR RAONABLE ENOS LOS COSTOS DE VENTAS PARA LOS ACTIVOS BIOLÓGICOS.
14
2. PRESENTACIÓN REVELACIÓN
1
Página 2
CAPTULO III# TRATAMIENTO TRIBUTARIO DE LAS EMPRESAS GANADERAS 3.1TRATAIENTO TRIBUTARIO
17
3.2 BENE5ICIOS BENE5ICIO S TRIBUTARIOS
1
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3.3 E5ECTO DEL TRATAIENTO CONTABLE VS. TRIBUTARIO
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CAPTULO IV# CASO PRCTICO DE EMPRESA GANADERA GANADERA 4.1PLANTEAIENTO DE ONOGRA5ÍA
30
4.2 DESARROLLO DE LA ONOGRA5ÍA
39
CAPTULO V# CONCLUSIONES Y RECOMENDACIONES RECOMENDACIONES .1C,&(+%,&!
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.2 R!(,$!&*'(%,&!
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BIBLIOGRFICA
4 Página 3
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CAPTULO I LA EMPRESA GANADERA +.+ E/PLOTACI%N GANADERA L' !:+,"'(%)& g'&'*!#' (,&%"! !& &' !#%! *! :#,(!*%$%!&", :'#' +' :#,(#!'(%)&? !&g,#*!? (#!(%$%!&", 8 /!&"' *! '&%$'+! '("%/, %,+)g%(,? 8 !+ $'&"!&%$%!&", *! +, $%$, :'#' +' ,"!&(%)& *! :#,*(", *!#%/'*,. ,"#á&*,!
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CAPTULO II TRATAMIENTO CONTABLES DE LAS EMPRESAS GANADERAS ).+ ACTIVO BIOL%GICO S! !&"%!&*! :,# '("%/, %,+)g%(,? !g=& !+ :á##';, *! +' NIC 41? ' & '&%$'+ /%/, , &' :+'&"'? "'+ (,$, &' /'('? & (!#*,? & á#,+ ;#"'+ , '#",? #!:!(", *!+ ('+ ! /' ' !;!("'# &' "#'&;,#$'(%)& %,+)g%('? !&"!&*%*' !"' (,$, !+ :#,(!, *! (#!(%$%!&",? *!g#'*'(%)&? :#,*((%)& 8 :#,(#!'(%)& >! !#á& +' ('' *! +, ('$%, ('+%"'"%/, 8 ('&"%"'"%/, !& +, '("%/, %,+)g%(,.
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).? PRESENTACI%N Y REVELACI%N D! (,&;,#$%*'* (,& +' NIC 41 +' !$:#!' *!! :#!!&"'# 8 #!/!+'# á%('$!&"! +, %g%!&"!
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CAPTULO III TRATAMIENTO TRIBUTARIO DE LAS EMPRESAS GANADERAS 5.+TRATAMIENTO TRIBUTARIO D!*! !+ :&", *! /%"' "#%"'#%,? !& #!+'(%)& (,& !+ #!(,&,(%$%!&", %&%(%'+ *! +, '("%/, %,+)g%(,? *!! (,&%*!#'#! >! (,&;,#$! (,& !+ '#"<(+, 20 *! +' L!8 *!+ I$:!", ' +' R!&"' LIR !+ (,", (,$:"'+! *! +, %!&! ! *!"!#$%&'#á *! '(!#*, (,& !+ (,", *! '*>%%(%)&? :#,*((%)&? , !& (',? '+ /'+,# *! %&g#!, '+ :'"#%$,&%,. E& !"! !&"%*,? ('&*, ! '*>%!#! ' !;!(", *! *!"!#$%&'# !+ $,&", %&%(%'+ *!+ '("%/, %,+)g%(, *!!#á /!#%;%('#! (á+ ! !+ ,#%g!& *! !"!? '< :,# !!$:+,? !& +' (,$:#' *! !$%++' , :+'&",&! ! :!*! *!(%#? >! (,", *! #!(,&,(%$%!&", %&%(%'+ !#á (,", *! '*>%%(%)&? !&"!&*%*, (,$, !+ /'+,# #'-,&'+! /%g!&"! :'g'*, '+ :#,/!!*,# !& !! $,$!&",? %"'(%)& >! (,%&(%*%#á "'&", (,&"'+! (,$, "#%"'#%'$!&"!.
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S%& !$'#g,? (,$, (,&!(!&(%' *! +' /'#%'(%,&! >! ! :#,*(!& !& +' '("%/%*'* 'g#'#%'? :,# !!$:+,? !& !+ (', *! &'(%$%!&", *! '("%/, %,+)g%(, "'+ (,$, !(!##, ! #!(,&,(!#<' & '("%/, %,+)g%(, (,&"#' & %&g#!,. A+ #!:!(",? *! '(!#*, (,& !+ '#"<(+, 20 *! +' LIR ! *!!#á #!(,&,(!# !"! '("%/, '+ /'+,# *! %&g#!, '+ :'"#%$,&%,? !&"!&*%*, !"! (,$, !+ %$:,#"! >! (,##!:,&*! '+ /'+,# *! $!#('*,. C'! !F'+'# >! !& !"! :&",? % %!& "'&", (,&"'+! (,$, "#%"'#%'$!&"! ! #!(,&,(!#á & %&g#!,? g#'/'*, ' !;!(", *!+ I$:!", ' +' R!&"'? :,*#<' @'!# (%!#"' *%;!#!&(%'? ",*' /!- >! !+ $,&", *!"!#$%&'*, :'#' ;%&! (,&"'+! ! !+ /'+,# #'-,&'+! $!&, +, (,", *! (,$!#(%'+%-'(%)&? (,& +, ('+ !%"! & $!&,# /'+,# '%g&'*,? +, ('+ &, !#á '*$%"%*, :'#' ;%&! "#%"'#%,. D! ,"#, +'*,? +' *%;!#!&(%' >! ! g!&!#!& '+ ;%&'+ *!+ :!#%,*, (,$, (,&!(!&(%' *! +, ('$%, ;<%(, 8 *! /'+,# *! +, '("%/, %,+)g%(, &, "!&*#á& %&(%*!&(%' "#%"'#%'? ",*' /!- >! *! '(!#*, (,& !+ '#"<(+, 20 *! +' L!8 *!+ I$:!", ' +' R!&"' !+ (,", (,$:"'+! ! & /'+,# >! !+! !# !"á"%(, 8 &, ! $,*%;%(' :,# +' /'#%'(%,&! !& !+ $!#('*, *! +, %!&!. E& !"! !&"%*,? ('+>%!# %&g#!, >! ! *!"!#$%&! :,# +, ('$%, ,#%g%&'*, !& !+ !!#(%(%, &, !#á g#'/'+!? @'"' >! &, ! #!'+%(! !"!? ' "#'/ *! +' /!&"' *! +, %!&!.
5.) BENEFICIOS TRIBUTARIOS 5.).+ Le@ N )5,* No!6a= de P!o6oc&2n de7 Sec3o! A;!a!&o
Página 18
E"' +!8 ! #!;%!#! !& +%&!'$!&", >! !+ G,%!#&, P!#'&, *%:, !&!;%(%, "!$:,#'+! !& $'"!#%' "#%"'#%'? +',#'+ 8 *! !g#%*'* ,(%'+ (,& +' ;%&'+%*'* *! *!(+'#'# *! %&"!# :#%,#%"'#%, +' %&/!#%)& 8 *!'##,++, *! !"! !(",#? !:!(<;%('$!&"! *! +' :!#,&' &'"#'+! 8 #<*%(' (8' '("%/%*'* !(,&)$%(' !' !+ (+"%/, 8M, (#%'&-'? , +' '("%/%*'* 'g#,%&*"#%'+. L' :+%('(%)& *! +' L!8 N 27360? (8' /%g!&(%' #%g! @'"' !+ 31 *! *%(%!$#! *! 2021? ,!*!(%) !& $,$!&",? ' +' &!(!%*'* *!+ G,%!#&, *! '$:+%'# +, !&!;%(%, >! ! /!&<'& ':+%('&*, ' "#'/ *! +' *!#,g'*' L!8 *! P#,$,(%)& !& !+ S!(",# Ag#'#%, ':#,'*' :,# !+ D!(#!", L!g%+'"%/, N 3 %&(+8!&*, *!&"#, *! '+('&(! ' +' '("%/%*'*! *! '/%(+"#' 8 'g#,%&*"#%' 8 $'&"!&%!&*, +' !(+%)& *! +' ':+%('(%)& *! +, !&!;%(%, ' +' '("%/%*'*! *! %&*"#%' ;,#!"'+. S%& :!#%(%, *! +, !&!;%(%, >! ! @'& /!&%*, ':+%('&*, :'#' !"! !(",# #!:!(", ' +' '("%/%*'*! '&"! !F'+'*'? ' +' +- *! +' $,*%;%('(%,&! %&"#,*(%*' !& +' #!;,#$' *! %$:+!$!&"'(%)& *!+ A(!#*, *! P#,$,(%)& C,$!#(%'+ !&"#! &!"#, :'< 8 +, E"'*, U&%*,? !+ P,*!# E!("%/, :#,$+g) !+ D!(#!", L!g%+'"%/, N 103 :+%('*, !+ 2.06.200? ' "#'/ *!+ ('+ ! ;+!%%+%-'& +, #!>%%", , (,&*%(%,&! >! *!!#á& ($:+%# +, !", :'#' !+ g,(! *! +, !&!;%(%, "#%"'#%, >! +' #!;!#%*' L!8 !(",#%'+ (,&;%!#!? !+%$%&'&*, '< +' '##!#' '+ (,$!#(%, *! :#,*(", &'(%,&'+! 8 !"#'&!#, '< (,$, '*!('(%)& ' +, !"á&*'#! %&"!#&'(%,&'+! !"'+!(%*, :,# +' O#g'&%-'(%)& &*%'+ *! C,$!#(%, OC.
Página 19
C,&%*!#'&*, +, ('$%, %&"#,*(%*, ' +' (%"'*' L!8 !(",#%'+ $!*%'&"! !+ #!;!#%*, D!(#!", L!g%+'"%/,? '&'+%-'#!$, +, !&!;%(%, "#%"'#%, #!:!(", '+ I$:!", G!&!#'+ ' +' V!&"' 8 '+ I$:!", ' +' R!&"'? !& (8, (',? ,:!#' ' :'#"%# *!+ 01.01.2009.
5.).) A07&cac&2n de 7a Le@ N )5,* @ no!6a= !e;7a6en3a!&a= L' !$:#!' g'&'*!#' :,*#á& '(,g!#! ' +, !&!;%(%, :#!/%", !& +' L!8 N 27360 N,#$' *! P#,$,(%)& *!+ S!(",# Ag#'#%,? 8' >! ($:+!& !+ %g%!&"! :!", “ a) Las personas naturales y jurídicas que desarrollen cultivo y/o crianza con excepción de la industria forestal”. S% %!& +' L!8 !(",#%'+ 8 &,#$'
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g%$!& *! !&!;%(%,. D! !"' $'&!#'? '+
Página 20
#!(##%# '+ C)*%g, *! C+'%;%('(%)& I&"!#&'(%,&'+ I&*"#%'+ U&%;,#$! CIIU !&(,&"#'$, ' *%(@' '("%/%*'*! (+"%/, 8 (#%'&-' !& +' (+'! A D%/%%)& 01 Ag#%(+"#'? g'&'*!#<'? ('-' 8 '("%/%*'*! *! !#/%(%, (,&!,? >! *!"'++' *%/!#' '("%/%*'*! *! (+"%/, *! :#,*(", 'g#<(,+' 8 +' (#%'&-' *! '&%$'+! *,$"%(, ''#('&*, '*!$á +' !:+,"'(%)& *! #!(#, &'"#'+!? /!g!"'+! 8 '&%$'+!. A@,#' %!&? (,&%*!#'&*, !", '+('&(!? &, :,*!$, *!'# *! +'*, !+ "!$' *!+ g,(! *!+ #!;!#%*, !&!;%(%,? :! %!&? '+ #!:!(", !%"!& *%(#!:'&(%' !& ('&", ' +, +%&!'$%!&", *! +' &,#$' "'&"%/' 8 #!g+'$!&", !& +, >! #!:!("' ' +' ('+%;%('(%)& *! *%(@' '("%/%*'*! (+"%/, 8M, (#%'&-' (,$, :#%&(%:'+!. P,# & +'*,? +' L!8 :!#$%"! !+ '(,g%$%!&", ' +, !&!;%(%, %& &!(!%*'* *! >! +' '("%/%*'*! *! (+"%/, 8 (#%'&-' !'& +' ++'$'*' '("%/%*'*! :#%&(%:'+!H $%!&"#' >! +' &,#$' #!g+'$!&"'#%' ':#,'*' :,# !+ D!(#!", S:#!$, N 0492002AG !& '*!+'&"! !+ R!g+'$!&", !& !+ &$!#'+ 1 *! '#"<(+, 2? (,&*%(%,&' !+ '(,g%$%!&", ' >! "' !'& (,&%*!#'*' :'#' !+ !", !&!;%(%'#%, (,$, +' :#%&(%:'+ '("%/%*'* g!&!#'*,#' *! %&g#!, !& !+ :!", >! "! g!&!#! %&g#!, &!", :,# ,"#' '("%/%*'*! *%"%&"'. A &!"#, !&"!&*!#? !#<' #!(,$!&*'+! !& !"#%("' ':+%('(%)& *!+ P#%&(%:%, *! L!g'+%*'*? #!(,g!# !", +%&!'$%!&", !& +' L!8? 8' >! !"' (,&*%(%,&! #!+"'& !# *!(%%/' :'#' !+ (,##!(", '(,g%$%!&", ' +, !&!;%(%, %$:!", !& "'? !/%"'&*, *! !"' $'&!#'? +' %&(,&g#!&(%' !& +' ':+%('(%)& *! +' $%$'. C'! $!&(%,&'# >!? #!:!(", ' !"! :!",? !+ #!;!#%*, #!>%%", Página 21
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5.).5.) I601e=3o Gene!a7 a 7a= Ven3a= R!:!(", ' !"! %$:!",? +' L!8 !(",#%'+ !"'+!(! & Rg%$!& *! R!(:!#'(%)& A&"%(%:'*' *!+ IGV? !+ ('+ (,&%"! !& +' *!/,+(%)& *!+ IGV :'g'*, :,# +' '*>%%(%)& *! %!&! *! (':%"'+? %&$,? !#/%(%,? '< (,$, (,&"#'", *! (,&"#((%)&? ' +' :!#,&' &'"#'+! 8 #<*%(' (,$:#!&*%*' !& +, '+('&(! *!+ #!;!#%*, *%:,%"%/, >! %&/%!#"'& #!(#, ;%&'&(%!#, Página 26
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5.5 EFECTO DEL TRATAMIENTO CONTABLE VS. TRIBUTARIO T,*' /!- >! !+ "#'"'$%!&", (,&"'+! *%;%!#! *! +, "#%"'#%,? ! g!&!#'#á &' *%;!#!&(%' >! *!! !# "#'"'*' *! '(!#*, (,& +, !F'+'*, :,# +' NIC 12. D! Página 28
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CAPTULO IV CASO PRCTICO DE EMPRESA GANADERA >.+ PLANTEAMIENTO DE MONOGRAFA Ag#<(,+' G'&'*!#' L' C'&!+' SAC? ! &' !$:#!' g'&'*!#' >! ! *!*%(' ' +' (#%'&-' *! g'&'*, ,/%&, /'(' :'#' +' :#,*((%)& *! +!(@!? =&%(, (+%!&"! ! +' !$:#!' G+,#%' S.A.? >%!& #!(,g! !+ :#,*(", *%'#%'$!&"! ', !+ &,$#! *! +!(@! (#*' !&"!#' /!&*%*' !& J%+,H G+,#<' #!'+%-' +, '&á+%% (,##!:,&*%!&"! '+ :#,*(", 8 !$%"! &' +%>%*'(%)& >%&(!&'+ :'#' *!"!#$%&'# !+ /'+,# *! /!&"' *! +' +!(@! !g=& +, #!+"'*, $%(#,%,+)g%(,? +, $%$, >! ,& )+%*, ","'+! 8 '!#,%, $!);%+,. L' +!(@! (#*' !"' !,&!#'*' *!+ IGV !g=& !+ ':&*%(! I *! +' +!8 *!+ IGVH 8 :'#' &, '$%#+, !& (,", *! :#,*((%)& 8' >! !+ 9 *! '*>%%(%,&! ,& g#'/'*'? ,:", :,# ,+%(%"'# +' #!&&(%' ' +' !,&!#'(%)& *!+ IGV? !+ $%$, >! *!: *! &' ;%('+%-'(%)& :,# :'#"! *! S&'" ! +! ,",#g) $!*%'&"! R!,+(%)& *! S:!#%&"!&*!&(%' !& !+ $! *! '#-, 201.
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>.) DESARROLLO DE LA MONOGRAFA
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ESTADOS FINANCIEROS AL 5* DE JUNIO DE )*+,
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CAPTULO V CONCLUSIONES Y SUGERENCIAS ?.+ CONCLUSIONES 1. P'#' *!"!#$%&'# !+ /'+,# #'-,&'+! *! !"! "%:, *! '("%/, ! *!! ':+%('# +, !"'+!(%*, !& +' NIC N41 Ag#%(+"#'. 2. E& +' /'+'(%)& *! & '("%/, %,+)g%(, , !& (', & :#,*(", 'g#<(,+' *!! (,&%*!#'#! ;'(",#! (,$, +' "#'&;,#$'(%)& %,+)g%(' >! :#,*(! & '$!&", !& !+ /'+,# *! !", '("%/, %& "!&!# & *!!$,+, *%#!(", #!+'(%,&'*, (,& !",. 3. P'#' *!"!#$%&'# !+ /'+,# #'-,&'+! *! +, '("%/, %,+)g%(, 8 :#,*(", 'g#<(,+' ! *!! "!&!# !& (!&"' !+ /'+,# *!+ $!#('*, '("%/,? (,&%*!#'&*, ('#'("!#<"%(' %$%+'#! "'+! (,$, ('+%*'*? !*'*? :!,?
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?.) RECOMENDACIONES T!&%!&*, !& (!&"' '("'+$!&"! !+ (#!(%!&"! #%"$, !(,&)$%(, *!+ :'<? ,#! ",*, !& !+ !(",# 'g#'#%, 8 g'&'*!#,? "!&!$, +' ,+%g'(%)& (,$, :#,;!%,&'+! *! +' (,&"'%+%*'* !$%"%# !"'*, ;%&'&(%!#, >! #!/!+!& %&;,#$'(%)& !(,&)$%(' 8 ;%&'&(%!#' *! ('+%*'*? ':+%('&*, +' &,#$' ,#! +' $'"!#%' 8 /'+'# +, '("%/, %,+)g%(, *! $'&!#' '(!#"'*'? %!&*, :#!(%, !& +, (á+(+,.
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