- The Income Tax provision resulting from the distributable remainder is recorded in the results of the year in which it is yielded, determined in accordance with the provisions of the Law in force. [...] The exchange differences derived from the fluctuations in the exchange rate between the date on which the transactions were agreed and that of the liquidation or valuation as of the date of the statement of financial position, are recorded as income or expenses of the period. [...] The amount was determined in accordance with the current provisions of the Federal Labor Law on the date of the calculation made by the management. [...] The actual amount payable to the beneficiary of the compensation will be known on the date that the labor trial concludes, in accordance with the resolution issued by the judge at the end of the judicial process. [...] The Income Tax accrued in the years amounted to $29,436 and $6,152, respectively, derived from the non-deductible expenses incurred in those periods in accordance with the penultimate paragraph of article 79 of the Income Tax Law in force during the year, which are considered as distributable remainder and the maximum tax rate established in article 152 of the Income Tax Law, which corresponds to.
Authors
- Pages
- 17
- Published in
- United States of America
Table of Contents
- Oceana México 1
- Protegiendo los Océanos del Mundo A.C. 1
- The Independent Auditors Report and 1
- Financial Statements as of December 31 2023 and 2022 1
- OCEANA MÉXICO PROTEGIENDO LOS OCÉANOS DEL MUNDO A.C. Financial Statements as of December 31 2023 CONTENT 2
- Page s 2
- THE INDEPENDENT AUDITORS REPORT 1-4 2
- AUDITED FINANCIAL STATEMENTS 2
- Statements of Financial Position 5 2
- Statements of Activities 6 2
- Statements of Cash Flows 7 2
- Notes to the Financial Statements 8-18 2
- OCEANA MÉXICO PROTEGIENDO LOS OCÉANOS DEL MUNDO A.C. 3
- STATEMENTS OF FINANCIAL POSITION 3
- AS OF DECEMBER 31 2023 AND 2022 3
- Notes 1 to 4 3
- Amounts stated in Mexican pesos 3
- 2023 2022 3
- OCEANA MÉXICO PROTEGIENDO LOS OCÉANOS DEL MUNDO A.C. 4
- STATEMENTS OF ACTIVITIES 4
- FOR THE YEARS ENDED ON DECEMBER 31 2023 AND 2022 4
- Notes 1 to 4 4
- Amounts stated in Mexican pesos 4
- 2023 2022 4
- OCEANA MÉXICO PROTEGIENDO LOS OCÉANOS DEL MUNDO A.C. 6
- NOTES TO THE FINANCIAL STATEMENTS 6
- AS OF DECEMBER 31 2023 AND 2022 6
- Amounts stated in Mexican pesos 6
- NOTE 1 DESCRIPTION OF ACTIVITIES NOTE 2 - BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS 6
- NOTE 3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND OTHER DISCLOSURES a Cash- b Accounts receivable- 8
- Depreciation rates 9
- 2023 2022 11
- NOTE 5 CASH IN BANKS 2023 2022 11
- NOTE 6 PAYMENTS IN ADVANCE 2023 2022 11
- NOTE 7 FURNITURE AND EQUIPMENT NET 2023 2022 11
- NOTE 8 IMPROVEMENTS TO OFFICE NET 2023 2022 12
- NOTE 9 RIGHT OF USE OF OFFICE SUBLEASE 2023 2022 12
- NOTE 10 - CREDITORS 12
- 2023 2022 13
- NOTE 12 BENEFITS TO EMPLOYEES 13
- NOTE 13 - SUBLEASES 14
- NOTE 14 TAXES ON PROFIT NOTE 15 EQUITY 15
- NOTE 16 CONTINGENT NOTE 17 FINANCIAL INSTRUMENTS NOTE 18 FUNDRAISING AND OPERATING EXPENSES 16
- 2023 2022 16
- 2023 2022 17
- NOTE 19 - NEW ACCOUNTING PRONOUNCEMENTS FOR THE YEAR ENDED ON DECEMBER 31 2023 17