Source: http://asesoriaempresarialcalderon.blogspot.com/2013/
Timestamp: 2019-11-17 17:16:15+00:00

Document:
Asesoría Empresarial Calderón: 2013
Obligan a determinados sujetos a llevar los registros de ventas e ingresos y de compras de manera electrónica
Obligan a determinados sujetos a llevar los registros de ventas e ingresos y de compras de manera electrónica y modifican la resolución de superintendencia N° 286-2009/SUNAT y la resolución de superintendencia N° 066-2013/SUNAT
Con el ﬁn de realizar un control ﬁscal más efectivo y reducir el incumplimiento tributario, mediante Resolución de Superintendencia Nº 379-2013/SUNAT publicada en el Diario Oficial El Peruano el domingo 29 de diciembre de 2013, la Administración Tributaria ha establecido que a partir del 1 de enero de 2014 los contribuyentes afectos al IGV, cuyos ingresos entre los meses de julio de 2012 a junio de 2013 hayan sido mayores a 500 UIT estarán obligados a llevar el Registro de Ventas e Ingresos y el Registro de Compras de manera electrónica.
Adicionalmente a lo anterior, ha considerado necesario incorporar al Sistema de llevado de Libros y Registros Electrónicos (SLE-PLE), a los sujetos designados por la SUNAT como Principales Contribuyentes a partir del 2.1.2013 y que aun no hubieran sido incorporados por la SUNAT a dicho Sistema, los mismos que se encuentran incluidos en el anexo que se aprueba con la presente resolución de superintendencia, así mismo dicta las normas necesarias para la incorporación automática al SLE-PLE de aquellos sujetos que sean designados por la SUNAT como Principales Contribuyentes mediante Resolución de Superintendencia.
Para estos efectos, y para facilitar el cumplimiento del llevado de los Registros de Ventas e Ingresos y de Compras de manera electrónica por los sujetos señalados en los párrafos anteriores, se ha previsto establecer para dichos sujetos un plazo de atraso mayor para el llevado de los mencionados registros.
Por otra parte, a ﬁn de incentivar el uso voluntario del Sistema de Llevado de Libros y Registros Electrónicos, se ha visto por conveniente reducir el número de libros y registros que deben ser llevados obligatoriamente de manera electrónica por los sujetos que se aﬁlien al SLE- PLE.
Finalmente, a efecto de mejorar la calidad de la información e introducir más validaciones en el aplicativo, se ha previsto sustituir el Anexo N.° 2 referido a la "Estructura e información de los Libros y/o Registros Electrónicos" de la Resolución de Superintendencia N.° 286-2009/SUNAT y normas modiﬁcatorias, motivo por el cual resulta necesario aprobar una nueva versión del PLE.
http://www.noticierocontable.com/2013/12/obligan-a-determinados-sujetos-a-llevar-los-registros-de-ventas-e-ingresos-y-de-compras-de-manera-electronica/?utm_source=feedburner&utm_medium=email&utm_campaign=Feed%3A+blogspot%2FBjjp+%28Noticiero+del+Contador%29
El dinero, los ingresos y la riqueza no son lo mismo. Los medios y los políticos son expertos en confundir "ingresos" con "riqueza". Uno puede tener altos ingresos, pero muy poca riqueza en el banco para demostrarlo. Las finanzas personales se enfocan en la riqueza. Más importante aún, se basa en la acumulación, en la preservación y despliegue de la riqueza (Por ejemplo, usar la riqueza para generar más riqueza).
http://matandodeudas.com/los-principios-basicos-de-las-finanzas-personales/?goback=%2Egde_4317000_member_5821083544948060161#%21
Fwd: IASB Update—December 2013
The IASB was also informed about the input received from the Accounting Standards Advisory Forum (ASAF) on those tentative questions, and noted that the ASAF members generally agreed with the areas covered and with the tentative questions suggested.
an investor should recognise, in the investor's equity, its share of the changes in the net assets of the investee that are not recognised in profit or loss or OCI of the investee, and that are not distributions received ('other net asset changes'); and
At this meeting, the IASB continued its discussions on this topic in the light of the comments received on the ED. The IASB acknowledges that a number of respondents are concerned that the proposals in the ED would cause a departure from some aspects of current IFRS literature. The IASB considered four different models as alternatives to the proposals in the ED. The IASB observed that each model presented has challenges for the accounting for the investor's share of the investee's other net asset changes.
Eleven members agreed with this decision.
The IASB staff explained the due process steps undertaken by the IASB in completing the narrow-scope amendments to IAS 16 and IAS 38 on the 'Clarification of Acceptable Methods of Depreciation and Amortisation'.
Agenda Paper 12B: Narrow-scope amendment: IAS 16 and IAS 38
The IASB received an update on the IFRS Interpretations Committee's discussions and decisions on the determination of the discount rate for post-employment benefit obligations. In November 2013, the Interpretations Committee finalised its decision not to add this issue to its agenda and recommended that this issue should be addressed in the IASB's research project on discount rates.
The IASB tentatively decided to propose the deletion of the short-term exemptions in paragraphs E3-E7 of IFRS 1 with an effective date of annual periods beginning on or after 1 July 2016. It also tentatively decided to propose the deletion of the short-term exemption relating to the amendment to IFRS 7 Financial Instruments: Disclosures that was proposed in the Exposure Draft Annual Improvements 2012-2014 Cycle published in December 2013, but with an effective date of annual periods beginning on or after 1 January 2018. The IASB decided to include these proposed amendments in the Exposure Draft Annual Improvements 2013-2015 Cycle.
confirmed the proposals in the Exposure Draft that the maximum period over which expected credit losses should be estimated for loan commitments and financial guarantee contracts, other than revolving credit facilities, is the contractual period over which the entity is committed to provide credit;
decided that an entity should apply the same discount rate when estimating expected credit losses on the drawn amount and the undrawn balance, unless the effective interest rate cannot be determined, in which case the discount rate should be determined as proposed in the Exposure Draft; and
decided that an entity should present the provision for the expected credit losses on the undrawn balance together with the loss allowance for expected credit losses on the drawn amount if the entity cannot separately identify the expected credit losses associated with the undrawn balance.
an entity could assess whether there have been significant increases in credit by comparing the credit risk at the date of transition to the initial maximum credit risk that is accepted for a particular portfolio (by product type and/or region).
The IASB discussed the fair value option and tentatively decided to confirm the proposal in its recent Exposure Draft to extend the current fair value option in IFRS 9 Financial Instruments to financial assets that would otherwise be mandatorily measured at fair value through other comprehensive income. Thus an entity may measure these financial assets at fair value through profit or loss if doing so would eliminate or significantly reduce a measurement or recognition inconsistency (sometimes referred to as an 'accounting mismatch'). That designation would be permitted only at initial recognition and would be irrevocable.
The IASB will consider the remaining aspects of its proposals at a future meeting with the aim of issuing the limited amendments to IFRS 9 in the first half of 2014.
Interim IFRS Target IFRS
(Comment period ends 13 March 2014) Redeliberations
(Comment period ends 3 February 2014) Redeliberations
Obligan a determinados sujetos a llevar los regist...

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