Análisis del comportamiento de los flujos de efectivo de las empresas manufactureras después del pago del anticipo del impuesto a la renta año 2012 en la ciudad de Cuenca según las NIIF

Abstract

The present work of investigation analyzes the behavior of the cash flow after the payment of the advance payment of the tax to the rent in the manufacturing companies in Cuenca city. In chapter I one describes to the theoretical frame that define some concepts and articles of the tributary regime that are directly related to the tax to the rent and the advance payment. In chapter II the norm for the calculation of the advance payment for natural people and undivided successions not forced to take to accounting and for natural people is explained as much and undivided successions forced to take to accounting and the societies. In addition the deductions, exemptions, terms, according to which it indicates the regulation for the application of the law of internal tributary regime. In chapter III one occurs to conceptualizations of the NIC 7 that has relation with the cash flow and we made I show for the application of the survey the study sector. In chapter IV the calculation of the advance payment of the tax to the rent according to the tributary norm is applied, it analyzes the results and it is indicated that it causes the payment of the advance payment in the cash flow. In chapter IV it is made the conclusions that we could obtain from the work of investigation and one recommends some aspects that we create important for the good operation of the organization.