Seminario Actualización en NIF Contabilidad Sesión XV Junio 17, 2017

NIF D-4 Impuestos a la utilidad AGENDA NIF D-4 Impuestos a la utilidad I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 2

I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 3

Entidades lucrativas (PM y PF) NIF Obligatoria Entidades lucrativas (PM y PF) Entidades no lucrativas I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 4

Impuestos a la utilidad ISR Causado Declaración Cálculo del D-4 ISR Diferido I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. P 4 a) 5

Postulados básicos Devengación contable – se requiere que el impuesto a la utilidad del periodo incluya no sólo el impuesto causado, sino también el impuesto diferido; la razón de lo anterior es que el impuesto a la utilidad se considera atribuible al periodo en el que se devenga, independientemente de cuando se realice. I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 6

Postulados básicos Asociación de costos y gastos con ingresos – se obliga a reconocer gastos o ingresos por impuesto a la utilidad desde el momento en que se consideran devengados, independientemente de cuando se realicen. De esta forma se hace una adecuada asociación de los distintos ingresos, costos y gastos del periodo con el impuesto a la utilidad relativo I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 7

Pagos provisionales del ISR Art. 14 LISR: “Los contribuyentes efectuarán pagos provisionales mensuales a cuenta del impuesto del ejercicio, a más tardar el día 17 del mes inmediato posterior a aquél al que corresponda el pago, conforme a las bases que a continuación se señalan…” I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 8

Pagos provisionales del ISR Considerando que para efectos del ISR, el pago provisional es un pago a cuenta del ISR anual, el registro contable es el siguiente: Pagos provisionales ISR (Activo) Bancos Este registro se hace al mes siguiente, es decir, se registra el PP ISR de enero, hasta febrero I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 9

Pagos provisionales del ISR Devengacion contable Las transacciones se deben registrar en el periodo en que se devengan (ocurren), por lo que el PP ISR de enero se debe registrar en enero, sin embargo, se registra de la siguiente forma: Pagos provisionales ISR (Activo) ISR por pagar (pasivo) I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 10

Pagos provisionales del ISR ¿Cómo se considera contablemente? Impuesto por recuperar Pago anticipado I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Anexo 24: 104.1 Pagos provisionales de ISR 11

Pagos provisionales del ISR Las otras cuentas por cobrar pueden ser un IFC cuando están basadas en un contrato, tales como los préstamos a empleados o partes relacionadas, o cuando se llega a un acuerdo por una reclamación a una aseguradora; otras no son un IFC si no están basadas en un contrato, tales como estimaciones de reclamaciones o saldos a favor por concepto de impuestos. Ambos tipos de otras cuentas por cobrar se tratan en esta norma. NIF C-3 I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Los pagos provisionales no se consideran saldo a favor, sino hasta la determinación del ISR anual. 12

Pagos provisionales del ISR NIF C-5 Pagos anticipados Alcance: Esta NIF no establece el tratamiento contable, por existir normas específicas para ello, de los anticipos de impuestos a la utilidad, ya que este tema se encuentra normado en la NIF D-4, Impuestos a la utilidad I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. P 20.2 13

Pagos provisionales del ISR El ISR anual: Ingresos menos deducciones El ISR mensual: Ingresos nominales ISR Gasto I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 14

Pagos provisionales del ISR Asociación de costos y gastos con ingresos Ingresos Costos y gastos Mismo periodo contable I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 15

Pagos provisionales del ISR NIF D-4 Impuestos a la utilidad Impuesto causado: El impuesto causado debe reconocerse como un gasto en los resultados del periodo (P-7). El impuesto causado representa para la entidad un pasivo normalmente a plazo menor a un año. Si la cantidad ya enterada mediante anticipos excede al impuesto causado, dicho exceso debe reconocerse como una cuenta por cobrar. (P-7B) I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 16

Pagos provisionales del ISR I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 17

Pagos provisionales del ISR Ingresos acumulables 3,000,000 Deducciones autorizadas 1,500,000 Utilidad fiscal 1,500,000 ISR causado 450,000 Pagos provisionales 350,000 ISR por pagar 100,000 ISR ANUAL I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 18

Pagos provisionales del ISR Registro Contable ISR causado ISR por pagar I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. $100,000 19

Pagos provisionales del ISR Ingresos acumulables 3,000,000 Deducciones autorizadas 2,500,000 Utilidad fiscal 500,000 ISR causado 150,000 Pagos provisionales 350,000 ISR a favor (200,000) ISR ANUAL I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 20

Pagos provisionales del ISR Registro Contable ISR a favor (CxC) ISR causado I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. $200,000 21

Utilidad contable = utilidad fiscal Ingresos 100 Costos 70 Gastos generales 11 Resultado integral de financiamiento 1 Utilidad antes de impuestos 20 Impuestos a la utilidad 6 Utilidad neta 14 Tasa efectiva 30% I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 22

Pérdida fiscal Tasa efectiva 0% Ingresos 100 Costos 70 Gastos generales 11 Resultado integral de financiamiento 1 Utilidad antes de impuestos 20 Impuestos a la utilidad - Utilidad neta 20 Tasa efectiva 0% I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 23

Utilidad fiscal > utilidad contable Ingresos 100 Costos 70 Gastos generales 11 Resultado integral de financiamiento 1 Utilidad antes de impuestos 20 Impuestos a la utilidad 10 Utilidad neta 10 Tasa efectiva 50% I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 24

Pérdida contable vs utilidad fiscal Ingresos 100 Costos 90 Gastos generales 21 Resultado integral de financiamiento 1 Utilidad antes de impuestos (10) Impuestos a la utilidad 10 Utilidad neta (20) Tasa efectiva (100)% I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 25

Diferencias entre lo contable y fiscal Utilidad (pérdida) contable Ingresos contables no fiscales Deducciones fiscales no contables Ingresos fiscales no contables Deducciones contables no fiscales Utilidad (perdida) fiscal I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 26

Diferencias temporales Ingresos contables no fiscales Ingreso contable hoy (devengo) Ingresos fiscal mañana (cobro) I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Ingresos no cobrados de persona física 27

Diferencias temporales Deducciones fiscales no contables Gasto contable hoy (devengo) Deducción fiscal ayer (Pago) I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Honorarios de SC 28

Diferencias temporales Ingresos fiscales no contables Ingreso fiscal hoy (cobro) Ingresos contable mañana (devengo) I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Anticipos de clientes 29

Diferencias temporales Deducciones contables no fiscales Deducción fiscal mañana (devengo) Gasto contable hoy (devengo) I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Sueldos por pagar 30

Método de cálculo de ISR diferido Método de activos y pasivos Valores contables y fiscales Activos y pasivos I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 31

Normas de Valuación El método de activos y pasivos compara los valores contables y fiscales de todos los activos y pasivos. De esta comparación surgen diferencias temporales, tanto deducibles como acumulables, a las que se les aplica la tasa de impuesto diferido correspondiente. I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 32

Pasos para el cálculo Comparar valores contables y fiscales de activos y pasivos Determinar diferencias temporales Determinar si son acumulables o deducibles Aplicar tasa de ISR I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 33

Comparar valores contables y fiscales Monto a deducir en el fututo Valor fiscal (VF) de un activo Activo contable por deducir Monto a deducir en el fututo Saldo a deducir $1,877,400 Factor de actualización 1.043 Saldo por deducir $1,800,000 Años de uso: 2 Tasa de deducción 5% Edificio MOI $2,000,000 I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 34

Valor fiscal (VF) de un activo Comparar valores contables y fiscales Valor fiscal (VF) de un activo Activo contable por acumular Valor contable menos monto a acumular I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Clientes de persona física $200,000 VF = $200,000 - $200,000 = 0 VF = $10,000 - $10,000 = 0 Seguros $10,000 35

Comparar valores contables y fiscales Valor fiscal (VF) de un activo Activo contable sin repercusión fiscal Valor contable Efectivo $150,000 VF = 150,000 I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Clientes persona moral $50,000 VF = 50,000 36

Comparar valores contables y fiscales Valor fiscal (VF) de un pasivo Pasivo contable por deducir Valor contable menos monto a deducir I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Sueldos por pagar $200,000 VF = $200,000 - $200,000 = 0 VF = $10,000 - $10,000 = 0 Honorarios SC $10,000 37

Comparar valores contables y fiscales Valor fiscal (VF) de un pasivo Pasivo contable ya acumulado Valor contable I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Anticipo de clientes $150,000 VF = 150,000 38

Comparar valores contables y fiscales Valor fiscal (VF) de un pasivo Pasivo no contable por acumular fiscalmente Monto a acumular en el futuro I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Inventarios acumulables $200,000 VF = $200,000 39

Comparar valores contables y fiscales Valor fiscal (VF) de un pasivo Pasivo sin repercusión fiscal Valor contable I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VF = 150,000 Impuestos por pagar $150,000 40

Diferencia temporal deducible Anticipos de clientes Valor contable $(500,000) Valor fiscal 0 Diferencia temporal $(500,000) Diferencia temporal deducible Tasa de ISR 30% Activo diferido $150,000 I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 41

Impuesto a la utilidad diferido I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 42

Diferencia temporal deducible Pérdida fiscal Valor contable 0 Valor fiscal $1,000 Diferencia temporal $1,000 Diferencia temporal deducible Tasa de ISR 30% Activo diferido $300 I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 43

Deducción inmediata activos fijos Valor contable $11,000 Valor fiscal 0 Diferencia temporal 11,000 Diferencia temporal acumulable Tasa de ISR 30% Pasivo diferido $(3,300) I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 44

Impuesto a la utilidad diferido I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 45

ISR Diferido Pasivo Gasto Impuesto a la utilidad diferido ISR Diferido Pasivo Gasto I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 46

ISR Diferido Activo Ingreso Impuesto a la utilidad diferido ISR Diferido Activo Ingreso I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 47

Activo contable sin repercusión fiscal Clientes Persona Moral Persona física, S.C., Opcional I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Activo contable sin repercusión fiscal Diferencia temporal 48

Clientes acumulación al cobro Valor contable $100,000 Valor fiscal 0 Diferencia temporal $100,000 Diferencia temporal acumulable Tasa de ISR 30% Pasivo diferido $(30,000) Valor Contable menos monto a acumular al cobro VF= 100,000 – 100,000 VC > VF = Pasivo ISR diferido I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 49

Estimación cuentas de cobro dudoso Persona física, S.C. y Opcional Persona Moral I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Diferencia temporal Activo contable sin repercusión fiscal 50

Estimación para cuentas de cobro dudoso Valor contable $(200,000) Valor fiscal 0 Diferencia temporal $(200,000) Diferencia temporal deducible Tasa de ISR 30% Activo diferido $60,000 Valor fiscal de pasivo contable a deducir VF = VC – monto a deducir I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC > VF = Pasivo ISR diferido 51

Seguros, rentas pagadas por anticipado, pago anticipado de papelería Persona física, S.C. y Opcional Persona Moral I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Diferencia temporal Diferencia temporal 52

Seguros, rentas pagadas por anticipado, pago anticipado de papelería Valor contable $300,000 Valor fiscal 0 Diferencia temporal $300,000 Diferencia temporal deducible Tasa de ISR 30% Pasivo diferido $(90,000) Valor fiscal de un activo contable por acumularse fiscalmente VF = VC – monto a acumular I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC > VF = Pasivo ISR diferido 53

Sin repercusión fiscal Inventarios Persona Moral Persona física, S.C. y Opcional I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Sin repercusión fiscal Diferencia temporal 54

Diferencia temporal deducible Inventarios PF y SC Valor contable $400,000 Valor fiscal 0 Diferencia temporal $400,000 Diferencia temporal deducible Tasa de ISR 30% Pasivo diferido $(120,000) Valor fiscal de un activo contable por acumularse fiscalmente VF = VC – monto a acumular I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC > VF = Pasivo ISR diferido 55

Activo fijo (Propiedades, planta y equipo) Persona Moral Persona física, S.C. y Opcional I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Diferencia temporal Diferencia temporal 56

Valor fiscal de un activo fijo Valor contable de un activo fijo Valor fiscal de un activo fijo Motivos El valor contable incluye el valor residual La vida útil generalmente no coincide con la tasa máxima de deducción fiscal El valor fiscal lleva actualización a la fecha de cálculo El MOI en ocasiones no es el mismo que el costo de adquisición (IVA, no deducibles, conceptos) El valor contable incluye deterioro I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 57

Diferencia temporal deducible Activo fijo (1) Valor contable $500,000 Valor fiscal 600,000 Diferencia temporal $(100,000) Diferencia temporal deducible Tasa de ISR 30% Activo diferido $30,000 Valor fiscal de un activo contable por deducir fiscalmente VF = Monto a deducir I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC < VF = Activo ISR diferido 58

Diferencia temporal acumulable Activo fijo (2) Valor contable $700,000 Valor fiscal 600,000 Diferencia temporal $100,000 Diferencia temporal acumulable Tasa de ISR 30% Pasivo diferido $(30,000) Valor fiscal de un activo contable por deducir fiscalmente VF = Monto a deducir I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC > VF = Pasivo ISR diferido 59

Sin repercusión fiscal Proveedores Persona Moral Persona física, S.C. y régimen opcional I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Sin repercusión fiscal Diferencia temporal 60

Diferencia temporal deducible Proveedores Valor contable $100,000 Valor fiscal 0 Diferencia temporal $100,000 Diferencia temporal deducible Tasa de ISR 30% Activo diferido $30,000 Valor fiscal de un pasivo contable por deducir fiscalmente VF = VC - Monto a deducir I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC > VF = Activo ISR diferido 61

Diferencia temporal deducible Valor contable $200,000 Valor fiscal 0 Diferencia temporal $200,000 Diferencia temporal deducible Tasa de ISR 30% Activo diferido $60,000 Valor fiscal de un pasivo contable por deducir fiscalmente VF = VC - Monto a deducir I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC > VF = Activo ISR diferido 62

Persona física, S.C. y régimen opcional Sueldos por pagar Persona Moral Persona física, S.C. y régimen opcional I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Diferencia temporal Diferencia temporal 63

Diferencia temporal deducible Sueldos por pagar Valor contable $300,000 Valor fiscal 0 Diferencia temporal $300,000 Diferencia temporal deducible Tasa de ISR 30% Activo diferido $90,000 Valor fiscal de un pasivo contable por deducir fiscalmente VF = VC - Monto a deducir I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. VC > VF = Activo ISR diferido 64

Persona física, S.C. y régimen opcional Anticipos de clientes Persona física, S.C. y régimen opcional Persona Moral I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Diferencia temporal Diferencia temporal 65

Persona física, S.C. y régimen opcional Anticipos de clientes Persona física, S.C. y régimen opcional Persona Moral I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. Diferencia temporal Diferencia temporal 66

Diferencia temporal deducible Diferencia temporal deducible Anticipos de clientes Anticipos de clientes Valor contable $600,000 Valor fiscal 0 Diferencia temporal $600,000 Diferencia temporal deducible Tasa de ISR 30% Activo diferido $180,000 Valor contable $600,000 Valor fiscal 0 Diferencia temporal $600,000 Diferencia temporal deducible Tasa de ISR 30% Activo diferido $180,000 Valor fiscal de un pasivo contable ya acumulado fiscalmente VF = VC - Monto a deducir Valor fiscal de un pasivo contable ya acumulado fiscalmente VF = VC - Monto a deducir VC > VF = Activo ISR diferido VC > VF = Activo ISR diferido

Impuesto a la utilidad diferido Registro contable del año ISR diferido (activo) 1 MDP ISR diferido (resultados) $1 MDP ISR diferido de 2015 (ingreso) $1,000,000 ISR diferido al 31/12/2014 (activo) 1,000,000 ISR diferido al 31/12/2015 (activo) $2,000,000

Impuesto a la utilidad diferido Registro contable del año ISR diferido (resultados) 1 MDP ISR diferido (activo) $1 MDP ISR diferido de 2015 (gasto) $1,000,000 ISR diferido al 31/12/2014 (activo) 2,000,000 ISR diferido al 31/12/2015 (activo) $1,000,000

Impuesto a la utilidad diferido Registro contable del año ISR diferido (resultados) 3 MDP ISR diferido (activo) $2 MDP ISR diferido (pasivo) $1 MDP ISR diferido de 2015 (gasto) $3,000,000 ISR diferido al 31/12/2014 (activo) 2,000,000 ISR diferido al 31/12/2015 (pasivo) $1,000,000

Impuesto a la utilidad diferido Registro contable del año ISR diferido (activo) $1 MDP ISR diferido (pasivo) $2 MDP ISR diferido (resultados) $3 MDP ISR diferido de 2015 (ingreso) $3,000,000 ISR diferido al 31/12/2014 (pasivo) 2,000,000 ISR diferido al 31/12/2015 (activo) $1,000,000

Impuesto a la utilidad diferido Registro contable del año ISR diferido (pasivo) $1 MDP ISR diferido (resultados) $1 MDP ISR diferido de 2015 (ingreso) $1,000,000 ISR diferido al 31/12/2014 (pasivo) 2,000,000 ISR diferido al 31/12/2015 (pasivo) $1,000,000

Impuesto a la utilidad diferido Registro contable del año ISR diferido (resultados) $1 MDP ISR diferido (pasivo) $1 MDP ISR diferido de 2015 (gasto) $1,000,000 ISR diferido al 31/12/2014 (pasivo) 1,000,000 ISR diferido al 31/12/2015 (pasivo) $2,000,000

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (activo) 1 MDP ISR diferido (resultados de ejercicios anteriores) $1 MDP ISR diferido al 31/12/2013 (activo) $1,000,000 ISR diferido al 31/12/2014 (activo) $2,000,000 ISR diferido al 31/12/2015 (activo) $3,000,000 2013

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (activo) 1 MDP ISR diferido resultados de ejercicios anteriores) $1 MDP ISR diferido al 31/12/2013 (activo) $1,000,000 ISR diferido al 31/12/2014 (activo) $2,000,000 ISR diferido al 31/12/2015 (activo) $3,000,000 2014

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (activo) 1 MDP ISR diferido (resultados) $1 MDP ISR diferido al 31/12/2013 (activo) $1,000,000 ISR diferido al 31/12/2014 (activo) $2,000,000 ISR diferido al 31/12/2015 (activo) $3,000,000 2015

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (resultados de ejercicios anteriores) 1 MDP ISR diferido (pasivo) $1 MDP ISR diferido al 31/12/2013 (pasivo) $1,000,000 ISR diferido al 31/12/2014 (pasivo) $2,000,000 ISR diferido al 31/12/2015 (pasivo) $3,000,000 2013

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (resultados de ejercicios anteriores) 1 MDP ISR diferido (pasivo) $1 MDP ISR diferido al 31/12/2013 (pasivo) $1,000,000 ISR diferido al 31/12/2014 (pasivo) $2,000,000 ISR diferido al 31/12/2015 (pasivo) $3,000,000 2014

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (resultado del ejercicio) 1 MDP ISR diferido (pasivo) $1 MDP ISR diferido al 31/12/2013 (pasivo) $1,000,000 ISR diferido al 31/12/2014 (pasivo) $2,000,000 ISR diferido al 31/12/2015 (pasivo) $3,000,000 2015

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (resultados de ejercicios anteriores) 1 MDP ISR diferido (pasivo) $1 MDP ISR diferido al 31/12/2013 (pasivo) $1,000,000 ISR diferido al 31/12/2014 (activo) $2,000,000 ISR diferido al 31/12/2015 (pasivo) $3,000,000 2013

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (activo) 2 MDP ISR diferido (pasivo) $1 MDP ISR diferido (resultados de ejerc. ant.) $3 MDP ISR diferido al 31/12/2013 (pasivo) $1,000,000 ISR diferido al 31/12/2014 (activo) $2,000,000 ISR diferido al 31/12/2015 (pasivo) $3,000,000 2014

Impuesto a la utilidad diferido Registro contable por primera vez SR diferido (resultados) 5 MDP ISR diferido (activo) $2 MDP ISR diferido (pasivo) $3 MDP ISR diferido al 31/12/2013 (pasivo) $1,000,000 ISR diferido al 31/12/2014 (activo) $2,000,000 ISR diferido al 31/12/2015 (pasivo) $3,000,000 2015

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (activo) 1 MDP ISR diferido (resultados de ejercicios anteriores) $1 MDP ISR diferido al 31/12/2013 (activo) $1,000,000 ISR diferido al 31/12/2014 (pasivo) $2,000,000 ISR diferido al 31/12/2015 (activo) $3,000,000 2013

Impuesto a la utilidad diferido Registro contable por primera vez ISR diferido (resultados ejercicios anteriores) 3 MDP ISR diferido (activo) $1 MDP ISR diferido (pasivo) $2 MDP ISR diferido al 31/12/2013 (activo) $1,000,000 ISR diferido al 31/12/2014 (pasivo) $2,000,000 ISR diferido al 31/12/2015 (activo) $3,000,000 2014

Impuesto a la utilidad diferido Registro contable por primera vez PISR diferido (activo) $3 MDP ISR diferido (pasivo) $2 MDP ISR diferido (resultados) 5 MDP ISR diferido al 31/12/2013 (activo) $1,000,000 ISR diferido al 31/12/2014 (pasivo) $2,000,000 ISR diferido al 31/12/2015 (activo) $3,000,000 2015

NIF D-3 Beneficios a los empleados ¿PTU? NIF D-3 Beneficios a los empleados PTU diferida

Normas de presentación ISR causado Impuesto causado ISR pasivo a corto plazo Anticipos pagados ISR por pagar Activo a corto plazo (Cuenta por cobrar)

Normas de presentación ISR causado

Normas de presentación ISR diferido Activo corto plazo Pasivo corto plazo Activo largo plazo Pasivo largo plazo Pasivo a largo plazo Activo a largo plazo NETO

Normas de presentación ISR diferido

Normas de revelación

Normas de revelación

GRACIAS TOTALES I have chosen a topic that I believe has universal interest: Freeing Up Time for Critical Thinking. I will start by stating a time-management challenge educators are increasingly confronting and then I will propose three ways we can address this challenge. 94