Impuestos diferidos, una visión desde la práctica tributaria ecuatoriana.

Abstract

Taxes represent the largest source of financing for governments worldwide. This type of tax is demanded by the state from citizens and institutions that carry out a lawful economic activity. These taxes allow the government to pay for public spending and meet the social needs of its inhabitants. Globalization requires companies to present their financial information in the same “language”. For this reason, Ecuadorian companies from 2010 entered into a process of adoption of International Financial Reporting Standards (IFRS). Such conversion produced difficulties for companies when interpreting the rules, which could complicate the presentation of their financial statements and the tax return. The IFRS in its International Accounting Standard 12 (IAS 12): Income tax, incorporates deferred taxes for the accounting treatment of temporary differences. The present investigation will analyze the deferred taxes, through the practical application of IAS 12, in order to be a contribution to the correct accounting and tax treatment of income tax in organizations, for this it is necessary to review the IFRS literature, the Internal Tax Regime Law (LRTI) and scientific articles related to the subject. With a qualitative approach, conducting a literature review and the application of a practical exercise. Deductively identifying in a general way the appropriate treatment for deferred taxes considered in the IFRS through IAS 12.