Implementación de un sistema de gestión del plan de salud pública en los municipios colombianos [Recurso electrónico] / Rosa Isabel Patiño Flórez.-Bogotá : Universidad EAN, 2010.-(Colección de Salud) 30 p.
The following research work, focuses on the Property, plant and equipment and specifically about the subsequent disbursements which incur throughout the useful life of the asset, it since is one of the topics which generates major difficulty in identifying if they qualify as cost or expense and at a tributary level, it often generates disputes between the taxpayers and the Tributary Administration, according to the treatment that confers to each of them.About it, since the Law on Income Tax establishes an express remission to the accounting rules for the classification of the "subsequent costs"; it is exposed the expected requirements in the IFRS about this topic and they are complemented by the analysis and practical cases developed in the accounting doctrine which allows to appreciate the application of judgments, value criteria and approximations to recognize and measure the asset.Based on the analysis carried out, it is concluded that, although the Law on Income Tax accomplishes an express remission to accounting standards, this doesn't imply that the guiding principles of income tax are distorted, such as the prohibition of the use of estimates. For this purpose, it is showing a consolidated chart which, according to specific assumptions of subsequent costs it allows to appreciate the differences that would be produced between the financial treatment vs. the tributary treatments.
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