Impuestos diferidos y su tratamiento contable – fiscal en las empresas del parque Industrial Riobamba, período 2018.

In order to identify the application accounting and tax deferred taxes, an evaluation was conducted and analysis to companies that make up the industrial sector of the city of Riobamba, which made it possible to recognize the adoption of international accounting standards and the correct application with local standards established in the country. To implement in our country international accounting standards, industrial firms in Riobamba, can identify the method that these suggested for the treatment of deferred taxes and perform a comparison with the method that offers the Ecuadorian legislation in matters of taxation, to observe that through different articles of the Statute of taxation, and the apices of IAS 12, dictate different ways to deal with the differences presented both as prosecutor, accounting which may have changes in the tax burden of the partners. That is to say you can generate deferred taxes with tax purposes, but it is important to recognize that, although the tax rules take precedence over any rule of financial presentation, results could be closer to reality with the implementation of IAS, as the fiscal rule in some of their mandates loses the essence; hence it is essential to the treatment of deferred taxes as a planning tool and control.

• Autore principale: Kevin Iván, González Velasteguí (author)
• Natura: bachelorThesis
• Lingua: spa
• Pubblicazione: 2020
• Soggetti: Impuestos diferidos; normativa; tratamiento contable; industrias
• Accesso online: http://dspace.unach.edu.ec/handle/51000/6450