Made available in DSpace on 2016-04-25T18:39:43Z (GMT). No. of bitstreams: 1 Flavio Silva Belchior.pdf: 833704 bytes, checksum: 3775719b10b72732ff976e2fef321280 (MD5) Previous issue date: 2011-10-13 / With the edition of Law nº 11.638/07, amending provisions of Law n°. 6404/76, officially began the process convergence of Brazilian accounting standards with international accounting standards (International Financial Reporting Standards - IFRS) issued by the International Accounting Standards Board (IASB). Earlier, the Brazilian Institute of Independent Auditors (IBRACON) had already published the Accounting Standard and Procedure nº 22 (October 2005), since in order to harmonize accounting norms on Liabilities, Contingent Liabilities and Contingent Active at international (in this case, the International Accounting Standard 37). The present work aims to draw a parallel between the rules currently in place with the Brazilian reality as to time to conduct judicial proceedings in order to detect which time (time) most appropriate for the eventual recognition a provision, contingent liability for the federal tax. They were used part of the result of research conducted by the Institute for Applied Economic Research IPEA, recently advertised through Announcements No. 83 and 87 (Unit Cost of Execution Process Audit in the Federal Court), and its Research Report, which uses ABC method to describe and measure the activities of the Federal Court. This research is descriptive and their approach, analysis and interpretation of data occurs quantitatively and qualitatively. The population is 184 and the federal courts is the sample of 1,510 court cases completed in 2009 / Com a edição da Lei n° 11.638/07, alterando disposi tivos da Lei n°6.404/76, começou oficialmente o processo convergência do padrão contábil brasileiro às normais internacionais de contabilidade (International Financial Reporting Standards - IFRS), editadas pelo International Accounting Standards Board (IASB). Antes disso, o Instituto dos Auditores Independentes do Brasil (IBRACON) já havia publicado a Norma e Procedimento de Contabilidade n° 22 (outubr o de 2005), já com o objetivo de harmonizar as normas contábeis brasileiras sobre Provisões, Passivos, Contingências Passivas e Contingências Ativas às internacionais (neste caso, a International Accounting Standard 37). O presente trabalho tem por objetivo e traçar um paralelo entre a norma atualmente em vigor com a realidade brasileira quanto ao tempo de tramitação de um processo judicial, a fim de detectar qual o momento (tempo) mais apropriado para o eventual reconhecimento de uma provisão, destinada a contingência passiva tributária federal. Foram utilizados parte do resultado das pesquisas realizadas pelo Instituto de Pesquisa Econômica Aplicada IPEA, recentemente divulgados através dos Comunicados n° 83 e 87 (Custo Unitário do Processo de Execução Fiscal na Justiça Federal), e respectivo Relatório de Pesquisa, na qual utiliza o método ABC (Activity Based Costing) para descrever e mensurar as atividades da Justiça Federal. Este trabalho de pesquisa é descritivo e sua abordagem, análise e interpretação de dados ocorrem de forma quantitativa e qualitativa. A população é de 184 varas federais e a amostra é de 1.510 processos judiciais concluídos no ano de 2009

La situación problemática por la que actualmente atravesamos a causa de la pandemia producida por el virus de la Covid-19 afectó la economía peruana, por lo que el sector financiero tuvo gran impacto en los créditos proporcionados a los clientes, por ende, se cree conveniente plantear una solución. Considerando que, la Superintendencia de Banca y Seguros emite resoluciones para la cancelación a través de las Reprogramación de Créditos, concediendo facilidades a los clientes, no obstante, ocasionó un desarreglo en los ingresos de las entidades financieras. En este caso, Edpyme Alternativa será el objeto de análisis para dar respuesta a la siguiente interrogante: ¿De qué manera la reprogramación de créditos constituye contingencia tributaria para Edpyme Alternativa? En relación al objetivo, la presente investigación busca determinar si las reprogramaciones de créditos anteriormente mencionadas, originan contingencias tributarias a causa de los ingresos revertidos como diferidos, ya que estos son registrados al momento de pago, por lo tanto, conllevan a un análisis reglamentado y explícito. Cabe recalcar que, para este análisis se tendrán en cuenta las operaciones de créditos por reprogramación, asimismo, la muestra utilizada fue cotizada por la Superintendencia de Banca y Seguros. Para finalizar, se elaboraron las conclusiones considerando los objetivos planteados, para posteriormente proponer recomendaciones a fin de mejorar las declaraciones del Impuesto a la Renta. / The problematic situation that we are currently going through due to the pandemic caused by the Covid-19 virus affected the Peruvian economy, so the financial sector had a great impact on the credits provided to customers, therefore, it is considered convenient to propose a solution. Considering that, the Superintendency of Banking and Insurance issues resolutions for cancellation through credit rescheduling, granting facilities to customers, however, it caused a disruption in the income of financial institutions. In this case, Edpyme Alternativa will be the object of analysis to answer the following question: How does the rescheduling of credits constitute a tax contingency for Edpyme Alternativa? In relation to the objective, the present investigation seeks to determine if the rescheduling of credits mentioned above, originate tax contingencies due to the income reverted as deferred, since these are registered at the time of payment, therefore, they lead to a regulated and explicit analysis. It should be noted that, for this analysis, credit operations by reprogramming will be taken into account, and the sample used was quoted by the Superintendency of Banking and Insurance. Finally, the conclusions were drawn up considering the objectives set, to subsequently propose recommendations in order to improve the Income Tax returns.