Propuesta metodológica para la evaluación de la deducibilidad de la depreciación de propiedad, planta y equipo de una compañía constructora en la ciudad de Guayaquil.

Abstract

Large companies, particularly those in the construction sector in the city of Guayaquil, play a crucial role in the country's economic development, supported by the extensive use of heavy machinery and the tax incentives they receive. This degree work aims to develop a methodology to guide these companies in the audit processes that evaluate the deductibility of the depreciation of their fixed assets, in accordance with International Accounting Standard 16 [IAS 16] on Property, Plant and Equipment. Within this investigative work, the legal basis to which companies must abide is addressed, identifying laws and regulations that stipulate the inspection processes, as well as how the registration and procedure, both accounting and tax, necessary to deduct with Accurate asset depreciation. Deficiencies are identified in the accounting treatment, especially in the calculation of depreciation and its deductibility, due to regulatory changes, and the absence of internal policies that facilitate revaluation or the identification of incentives. The analysis of specific accounting records reveals non-compliance with current guidelines, leading to proposals for inputs to improve regulatory adequacy and compliance in similar companies.