Impuestos diferidos y su tratamiento contable y tributario, tras la valuación de inventarios bajo Niif.

Abstract

The taxes are considered of great importance in the world, because of these they obtain the greater part of income in a country, so that later the state can use them in the solvency of expenses, investments or necessities that the inhabitants of the nation possess. With globalization and the need to negotiate with other countries in the world. Ecuador has been implementing the International Financial Reporting Standards (IFRS) by order of the Superintendence of Companies and Insurance since 2008 with the purpose of keeping a fair accounting in the country, where a statement of financial situation can be interpreted and understood in any other part of the world. It must also take into account tax effects that occur in the application of deferred taxes. The present investigative work deals of the tax effects that arise with the application of the IFRS, of which the taxable base is taken from the accounting records, as is the case of the Income Tax (IT). For the compliance with both of the accounting and tax regulations, the so-called Deferred Taxes are applied, with the analysis, accounting treatment and its accounting records in the development of a practical case raised, for this purpose, first the IFRS were analyzed as International Accounting Standards (IAS) 12 Deferred Taxes, IAS 2 Inventories, as well as the Organic Law of the Internal Tax Regime (OLITR) and other scientific articles or books referring to the subject to be treated.