Analisis de la aplicación de la NIC 41 y su impacto contable-tributario de la empresa camaronera BADESA S.A.

Abstract

The importance of the application of the International Accounting Standard (IAS) 41 in Ecuadorian shrimp companies is relevant because of how much the aforementioned standard has a tax impact by generating temporary differences, which are known as deferred tax assets and liabilities. the same that have not been disclosed by the accountants because they do not know how to measure the biological assets that at the end of a fiscal year have not been harvested, creating inconsistencies by presenting unreasonable data in the financial statements because both the accounting and the tax standards pursue objectives different. The absence in the application of IAS 41 creates competitive disadvantages because in the case of shrimp companies that did not manage to harvest their production, they report losses in the statement of comprehensive income, which is not the reality of shrimp companies. The International Financial Reporting Standards (IFRS) require that the presentation of financial statements be at Fair Value (VR). In the present Investigation, theoretical and empirical methods were applied to collect current information, explain the accounting, and tax facts and interpret the data in a technical way with scientific methods.