Non-Deductible Expenses of MSEs and their Relationship with International Accounting Standard IAS 12 in the city of Huanuco – Peru

Abstract

The Non-Deductible  Expenses of MSEs and their relationship with the International Accounting Standard IAS 12 in the city of Huánuco, provides a contribution to the scientific community because it allows both entrepreneurs and Public Accountants to have a perspective on non-deductible expenses, analyzed through the following indicators: Remuneration, Participations, Representation Expenses,  Travel Expenses, Sales Slip Expenses, Amortization, Depreciation, Vehicle Maintenance; and how these are corrected and regulated in accounting terms through the permanent difference and the temporary difference.

The main purpose of this work is to analyze the non-deductible expenses that are corrected and regulated in accounting in the companies of the MYPE Tax Regime, which operate in the city of Huánuco; for this, dimensions were established, regarding Non-Deductible Expenses, the dimension of the Expense Items was analyzed; in the same way their relationship with the international accounting standard IAS 12 it was analyzed under the dimensions of Permanent Difference and Temporal Difference.

By means of the Chi Square statistical test, the hypothesis was contrasted, obtaining as a result that there are indicators that indicate that non-deductible expenses are not corrected and regulated in accounting in the companies of the MYPE Tax Regime that operate in the district of Huánuco; These indicators are: Accounting Regulation (Permanent Difference) and Accounting Regulation (Temporary Difference).