Aplicación de las NIIF y la normativa tributaria sobre impuestos diferidos en los procesos de formación del profesional contable.

Abstract

In Ecuador, the application of deferred taxes is carried out based on what is established by the Internal Tax Regime Law and international financial information standards, so that students must have clear knowledge about the two perspectives to identify the Differences that originate between both standards, for this reason, the general objective of this investigation is The Technical University of Machala. It is emphasized that deferred taxes are the State that have the economic facts that produce a tax to be paid or charged in a future fiscal period, arise due to the differences that exist between the book value and the tax base, since the technique Accounting and the tax norm pursue different purposes, which adds a degree of complexity when recognizing a deferred tax. It is important that university students have a remarkable tax culture and knowledge bases on accounting standards before starting in the Deferred Tax Study, since for their correct application they must deepen the guidelines given by the aforementioned regulations, in relation to deferred taxes The accounting standards establish the application of the International Accounting Standard 12, however, the regulatory framework must be considered in relation to the accounting principles in general, since it allows to correctly determine the accounting items and maintain a correct measurement of them , with respect to the Tax Administration, in order to include what the accounting technique establishes, in the Regulation for Application Internal Tax Regime Law implements in the article called Deferred Taxes that continues after article 28, the conditions that must be considered To recognize deferred taxes s. Regarding the methodology, a quantitative approach was developed together with the analytical and descriptive research, which allowed the application study where it was described what the contradiction in learning on tax and accounting standards is, the research study was carried out based on The population that were the last year accounting students of the Technical University of Machala, the technique that was used was the survey conducted by electronic. In addition, two practical cases were developed in which the treatment of a deferred tax asset and a deferred tax liability is demonstrated and carried out. Based on applied techniques and tools, it could be demonstrated that the majority of last semester students belonging to the accounting and auditing career maintain certain shortcomings when recognizing deferred taxes, likewise, it was evidenced that they have no knowledge accurate regarding the tax entity and accounting standards, it was also visualized that part of the students only maintain knowledge from a perspective, consequently, it was determined that students must maintain the commitment to be constantly updated in relation to the bases of accounting standards and tax mentioned; On the other hand, it is essential that students adopt uniform knowledge related to the accounting and fiscal field, so that, with the help of a professional trained both in the accounting and tax field, they can be guided and instructed efficiently.