Aplicación de la NIC 12 impuesto a las ganancias en la liquidación del impuesto a la renta.

Abstract

Taxes are an extremely important element worldwide, since it is possible to obtain considerable amounts of income that contribute significantly to the country's economy and allow the support of public expenditures that benefit the entire nation. However, due to the technological changes that are accompanied by globalization, companies have been forced to adopt international regulations that allow the interpretation of their financial information worldwide; however, the application of such regulations has had an impact on the tax aspects, resulting in a deferred tax. In this sense, this research work focuses its attention on analyzing deferred taxes through the International Accounting Standard 12 and the Ecuadorian tax regulations, for which the treatment and accounting record will be applied through a practical case. The methodology applied is of a descriptive qualitative research type, applying an analytical method supported by the documentary review that will allow obtaining information related to the topic addressed, which in turn will contribute to the development of the proposed practical exercise. Among the results of the research, it was found that the differences that have been generated between the accounting and tax bases have caused a deferred tax to arise, since, since the application of the IAS, it is necessary to reconcile values at the time of filing the income tax return, verifying whether there are amounts in favor or payable.