Una de las reformas más trascendentes que sufrió nuestra legislación fiscal, fue sustituir la deducción de las adquisiciones (compras) por la del costo de lo vendido; esta reforma entró en vigor el 1o. de enero de 2005 y sigue vigente para el ejercicio de 2012.

La presente obra se divide en dos apartados, a saber:

1. Costo de ventas del ejercicio.

2. Régimen de transición de los inventarios que se tenían al 31 de diciembre de 2004.

En el primer apartado de la obra se analizan, entre otros, los temas siguientes:

• Los elementos que conforman el costo de ventas fiscal, tanto para las empresas que realizan actividades comerciales como para las que no las realizan.

• El sistema de costeo directo con base en costos históricos.

• El sistema de costeo absorbente con base en costos históricos y predeterminados.

• Los diferentes métodos que existen para valuar los inventarios.

• Las obligaciones relacionadas con los inventarios.

Por lo que se refiere al segundo apartado de la obra, debido a que los inventarios que se tenían al 31/XII/2004 ya habían sido deducidos por los contribuyentes vía compras, se estableció que para determinar el costo de lo vendido no se podrían deducir las existencias en inventarios que se tenían a dicha fecha. No obstante, se pudo optar por acumular los inventarios en cita, en cuyo caso, se podría deducir el costo de lo vendido conforme se enajenaran las mercancías. A esta opción se le conoce como régimen de transición de los inventarios que se tenían al 31/XII/2004, el cual sigue teniendo efectos fiscales en el ejercicio de 2012, razón por la cual también se analiza.

Complementamos el marco teórico con casos prácticos que permitirán al lector entender mejor los temas que se analizan en cada uno de los capítulos que componen este libro.

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