Los impuestos diferidos a partir del tratamiento contable de los activos biológicos de la empresa camaronera Mardios S.A.

Abstract

The objective of the titling work is to analyze the accounting treatment of biological assets in the determination of deferred taxes, based on what is stated in the current accounting and tax regulations, in order to correctly apply it in the accounting process of the shrimp farm Mardios S.A. which is located in the Sta. Rosa canton, province of El Oro, its economic activity is the production and industrialization of shrimp. The application of accounting standards IAS 41 is very important, the lack of knowledge of the correct application in the measurement of biological assets that at the end of the financial year have not been harvested creates inconsistencies by generating unreasonable data. The research is of a quantitative approach, which is a scientific procedure that accesses to measure, count, compare and evaluate the application of deferred taxes in the company, in mention, the research is descriptive, as a research technique the surveys were applied, a booklet with 28 questions was developed in relation to the proposed objectives and the variables, the population was defined in the 7 managers of the accounting department of the shrimp company Mardios S.A. The survey was also applied to 60 experts who work with shrimp companies dedicated to shrimp production.