Accounting and tax treatment of federal support granted to the agricultural sector.

Authors

  • Rosmery Ruiz-Rodríguez Universidad Veracruzana, México.
  • Flor Lucila Delfín-Pozos Universidad Veracruzana, México.
  • María del Pilar Acosta-Márquez Universidad Veracruzana, México.

Keywords:

Accounting and fiscal treatment, federal agricultural support, IFRS

Abstract

For the agricultural sector, there are government support programs, including non-refundable aid and subsidies, aimed primarily at small and medium-sized enterprises and individuals, with uncertain accounting and tax treatment. The standards for their accounting treatment are the NIF (Mexican Fiscal Year) and NIC (National Taxpayer Identification Numbers), although these are difficult to apply due to the complexity of the methods proposed therein or due to lack of familiarity, as not all beneficiaries of these supports are required or intend to apply them. The research aims to analyze the accounting and tax treatment of support and subsidies granted to economic units in the agricultural sector and the regulations that govern them, compare accounting methods, determine tax treatment in accordance with national legislation, and assess the method that best suits the treatment of existing agricultural subsidies in Mexico.

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References

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Published

2018-06-01

How to Cite

Ruiz-Rodríguez, R., Delfín-Pozos, F. L., & Acosta-Márquez, M. del P. (2018). Accounting and tax treatment of federal support granted to the agricultural sector. Vinculategica Efan, 3(2), 49–79. Retrieved from https://vinculategica.uanl.mx/index.php/v/article/view/1330

Issue

Vol. 3 No. 2 (2018): VinculaTégica EFAN 3(2) July 2017 - June 2018

Section

Papers

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