The concept of juridical accural introduced by legislative decree 1425, the principle of association, correlation, equipment or matching, and the application of IFRS 15
Keywords:
Juridical accrual, corporate income tax, principle of association, correlation, equalization or matching, control over goods, transfer of risk theoryAbstract
Due to the enactment of Legislative Decree Nro. 1425, this paper, points out the relevance of the concept of Juridical Accrual in our tax legal system; as well as the parameters that tax payers must take into account for its correct application in their day-to-day operations, which are understood as economic facts giving rise to taxable events subject to the Corporate Income Tax. On this basis, in order to provide the tools for its correct application of the aforesaid concept, we had incorporated into its analysis, required civil law aspects as they are mentioned by the own juridical definition of Accrual.
References
Perú. Poder Ejecutivo. (12 setiembre 2018). Decreto Legislativo 1425, Decreto legislativo que modifica la Ley de Impuesto a la Renta. https://busquedas.elperuano.pe/normaslegales/decreto-legislativo-que-modifica-la-ley-del-impuesto-a-la-re-decreto-legislativo-n-1425-1691026-14/
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Roberto José Casanova-Regis Albi
This work is licensed under a Creative Commons Attribution 4.0 International License.