El método del pasivo basado en el balance en la determinación de los impuestos diferidos.

Abstract

At present, presenting homogeneous and comparable information of the financial statements is very important because it is required to express in the same language, that of the IFRS, an adaptation that in Ecuador began in 2010, which is why the present work is focused on the interpretation of accounting standards IAS 12 Income Taxes, where deferred taxes can be found that may result after their recognition as deferred tax assets or liabilities, causing temporary convergence during a fiscal period. This research is developed under a qualitative approach with a descriptive scope, in turn a deductive methodology is used because it allows to identify in a general way the effective treatment of deferred taxes, maintaining an investigative line based on bibliographic review. The liability method based on the balance sheet is used through a practical exercise that is technically applicable in the accounting standard IAS 12 for the determination of deferred taxes.