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Ante la escasa bibliografía referente a las empresas constructoras, en este libro se analiza dicha actividad considerando los aspectos siguientes:
1. Registros contables de los contratos de construcción.
2. Obligaciones fiscales que previenen la LISR y la LIVA.
3. Obligaciones relativas a la seguridad social (IMSS, SAR, Infonavit).
Mediante un lenguaje claro y sencillo se permite que los estudiantes, contribuyentes y ejecutivos de las empresas constructoras:
1. Comprendan de una manera rápida e integral el manejo contable de las empresas constructoras que celebran contratos de construcción.
2. Entiendan el manejo contable de los desarrolladores inmobiliarios que no celebran contratos de construcción.
3. Efectúen el cumplimiento expedito de las obligaciones fiscales y de seguridad social.
Además, se ejemplifican a través de diversos casos prácticos los fundamentos legales (LISR, LIVA, Ley del IMSS, etc.) y contables (NIF) que aplican a esta industria.