Logotipo del repositorio
  • English
  • Español
  • Français
  • Português
  • Iniciar sesión
    ¿Has olvidado tu contraseña?
Logotipo del repositorio
  • Comunidades
  • Listar por
  • English
  • Español
  • Français
  • Português
  • Iniciar sesión
    ¿Has olvidado tu contraseña?
  1. Inicio
  2. Examinar por materia

Examinando por Materia "Diferencia Temporaria"

Mostrando 1 - 1 de 1
Resultados por página
Opciones de ordenación
  • No hay miniatura disponible
    Ítem
    Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos
    (Universidad EAFIT, 2014-01-31) Cardona, Raúl A.; Gil, Marisol; Ochoa, Jhon W.; rcardona@eafit.edu.co; marisol_gilh@hotmail.com; jhonwilsonochoa@gmail.com
    In Colombia has been infrequent of registration in the financial statements of deferred tax, despite the obligation as a mechanism for allocation and recognition of tax, established in decrees 2649 and 2650 of 1993 and affects the results, actual allocation of profits and future cash flows; however, this is expected to change from the adoption of International Financial Reporting Standards. The aim of the study is to determine the impact it will have on the organizations implementing the international standard IAS 12 Income Taxes, originated in the category of property, plant and equipment. To achieve this, it starts with an identification of the current accounting model under Colombian norm Deferred tax is compared with standard or international standard, seeking to determine the conceptual and measurement differences; two real cases are taken and the tax calculation under the guidelines of IAS 12 is performed. One of the main expected and was validated in this analysis by the adoption of IFRS in intensive companies in fixed assets, effects is the negative impact on shareholders' equity for the determination of deferred taxes, which arises from applying the tax on temporary differences of assets and liabilities measured for accounting and tax purposes rates.

Vigilada Mineducación

Universidad con Acreditación Institucional hasta 2026 - Resolución MEN 2158 de 2018

Software DSpace copyright © 2002-2025 LYRASIS

  • Configuración de cookies
  • Enviar Sugerencias