Operation Manual

120 8: Ejemplos adicionales
$FWLYHHOPRGR)LQ6LVHPXHVWUDHQSDQWDOODHOLQGLFDGRUBEGINSXOVH
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Ingresos con impuestos diferidos
3XHGHXWLOL]DUODDSOLFDFLyQ9'7SDUDFDOFXODUHOYDORUIXWXURGHXQD
FXHQWDOLEUHGHLPSXHVWRVRGHSDJRGHLPSXHVWRVGLIHULGR/D
OHJLVODFLyQILVFDOYLJHQWH\VXQLYHOGHLQJUHVRVGHWHUPLQDUiQVLVyORHO
LQWHUpVHVWiOLEUHGHLPSXHVWRVRVLWDPELpQORHVWiHOFDSLWDO(Q
FXDOTXLHUDGHORVFDVRVSXHGHFDOFXODUODVROXFLyQ
(OSRGHUDGTXLVLWLYRGHOYDORUIXWXURGHSHQGHUiGHOtQGLFHGHLQIODFLyQ\
GHODGXUDFLyQGHODFXHQWD
Ejemplo. (VWiSHQVDQGRHQDEULUXQDFXHQWDFRQSDJRGHLPSXHVWRV
GLIHULGR\FRQXQtQGLFHGHGLYLGHQGRGHO6LLQYLHUWHDO
FRPLHQ]RGHFDGDDxRGXUDQWHDxRV¢FXiQWRGLQHURWHQGUiHQHO
PRPHQWRGHODMXELODFLyQ"¢&XiQWRGLQHURKDEUiGHSRVLWDGRHQOD
FXHQWD"¢4XpLQWHUpVKDEUiREWHQLGR"6LODWDVDGHILVFDOLGDGGHVSXpVGHOD
MXELODFLyQHVGHO¢FXiQWRGLQHURWHQGUiHQODFXHQWDGHVSXpVGH
SDJDUORVLPSXHVWRV"6XSRQJDTXHKDSDJDGRORVLPSXHVWRVVREUHHO
FDSLWDODQWHVGHUHDOL]DUORVGHSyVLWRV\SRUWDQWRVyORWLHQHTXHWULEXWDU
SRUHOLQWHUpV¢&XiOHVHOSRGHUDGTXLVLWLYRGHHVWDFDQWLGDG
FRQVLGHUDQGRHOYDORUSUHVHQWHGHOGLQHUR\VXSRQLHQGRTXHHOtQGLFHGH
LQIODFLyQDQXDOHVGHO"
52.713,28
$OPDFHQDODFDQWLGDG
QHFHVDULD
0,00
$OPDFHQDODFDQWLGDG
LQLFLDO
12,00
(VSHFLILFDHOQ~PHUR
GHSDJRVSRUDxR
144,00
$OPDFHQDHOQ~PHUR
GHGHSyVLWRV
9,00
$OPDFHQDODWDVDGH
LQWHUpV
–204,54
&DOFXODHOGHSyVLWR
PHQVXDOQHFHVDULR
CHAPT_8.FM Page 120 Sunday, June 25, 2000 2:44 PM