Reconocimiento del impuesto diferido por provisión por garantía mediante la aplicación de la NIC 12 y la norma tributaria ecuatoriana.

Abstract

The present investigation allows to analyze the application of the techniques established in IAS 12 of income tax in accordance with the provisions of the current tax regulations of Ecuador, to carry out the determination and liquidation of income tax, which leads to relate two aspects Fundamentals that are the accounting base and the tax base to verify the existence of temporary differences, which require accounting and tax recognition, this process leads to the identification of deferred taxes which become part of the asset or liability. IAS 12 is a regulation which establishes the accounting treatment that is given to the income tax of each company, this norm comes to regulate the expenses of both current tax and deferred tax, in this study we proceed to recognize the tax deferred by provision for guarantee through the application of IAS 12 of income tax and the Ecuadorian tax norm, in order to be able to provide help to the readers of this investigation and can understand about the application and recognition that has income tax.