Liquidación del impuesto a la renta con impuestos diferidos por efectos de pérdidas por deterioro del valor de inventario.

Abstract

In income tax liquidation, companies must be governed by the tax regulations in force in the country where they carry out their economic activities. However, the International Financial Reporting Standards - IFRS, which were created with the purpose of having a universal language in accounting, must also be considered; therefore, they were adopted by many countries, including Ecuador.