Método del pasivo basado en el balance como instrumento para determinar impuestos diferidos en empresas productoras de camarón de Machala.

Abstract

Deferred taxes arise from the temporary differences determined by comparing the tax base of the Internal Tax Regime Law, hereinafter LRTI, and the accounting base of the International Financial Reporting Standards, hereinafter IFRS, of assets and liabilities, being an essential part of financial information since they allow their assets and liabilities are measured at fair value at the end of the fiscal year, for which this study seeks to identify deferred taxes in the shrimp-producing company Larvmar S.A., through the correct application of the liability method based on the balance sheet, using as a methodology a quantitative approach, based on a descriptive investigation, using as theoretical methods the historical logical and synthetic analytical; applying as collection instruments: observation guide and documentary review. The study remarked that the company complies with the presentation of financial information to the control entities, although this information is not under the implementation of the International Financial Reporting Standard 12 onwards IAS 12, based on being able to establish an adequate reasonableness. of the balances of your financial information. In reference to other investigations carried out, the study emphasizes a constant in relation to the limited implementation of IAS 12 in the company under study.