Propuesta metodológica de las principales diferencias establecidas por el SRI en sus procesos de fiscalización relacionadas con la depreciación de propiedad, planta y equipo de empresas del sector industrial de la ciudad de Guayaquil.

Abstract

The objective of this degree work is to develop a methodological proposal for those Industrial - Manufacturing companies in the city of Guayaquil, which are subject to constant reviews by the Internal Revenue Service, such as the auditing processes in which the deductibility of the depreciation of its fixed assets is mainly measured, we must take into account that the fixed assets stipulated in IAS 16 Property, Plant and Equipment, are the main means of generating Inventory for this type of companies. Within this Titling Work it will be possible to find the legal basis to which companies must be governed, in which laws and rules is stipulated the type of process to which the company is submitting, thus you can also find the correct mathematical record and procedure that you must follow in order to fully deduct the depreciation of your assets, and also how to deduct the loss of assets either because of their sale or because it no longer generates future economic benefits to the company.