Análisis del impacto a la renta de la Cooperativa de Ahorro y Crédito ERCO Ltda. del año 2012

Abstract

In this thesis we develop an analysis about statement of income tax of ERCO Cooperative Ltda. for this. It will be indispensable make a study of all necessary financial statements that are required to obtain this outcome .This analysis will help with a verification about the birth of certain major accounts involved in this process for obtaining this deduction, all this will be accompanied with a previous analysis of the evolution of this payment in the Cooperative and how it affects the income of this tax in the city of Cuenca. Moreover we will analyze if the obtained result after all the necessary processes is made under legal parameters which are established in the Regulations of the Income Tax. With the obtaining we will compare the results of the cooperative and which we made. And if we find some differences between the results. We will support this with a intensive study of this special. For concluding our work, we will present some recommendations which would be useful for the Cooperative. For a problem in a cooperative of our city. We will submit a comment and a conclusion about what should not do in this cooperative system due to the loss of confidence for the malfunction of one of them. And the most important it damages the cooperative system of the City and the worst, the lack of any.