Mi SciELO
Servicios Personalizados
Articulo
Indicadores
- Citado por SciELO
Links relacionados
- Similares en SciELO
Compartir
Cofin Habana
versión On-line ISSN 2073-6061
Resumen
PAREDES, Carlos Alberto y DEAS ALBUERNE, Julia Ileana. Adoption of the International Accounting Standard 12 “Deferred Tax”. Cofin [online]. 2019, vol.13, n.1 ISSN 2073-6061.
In Ecuador, the Superintendent of Companies set the International Financial Reporting Standards, usually called IFRS, for all its subordinate entities in 2009, but the Internal Revenue Service did not, which caused differences between control authorities to occur. The Superintendent of Companies has the goal of making companies to present their financial statements in an understandable, comparable, reliable, and relevant way, so internal and external users can make good economic decisions, whereas the Internal Revenue Service is aimed at collecting taxes. Some Ecuadorian companies are still presenting their statements in accordance with tax regulations other than IFRS with the aim of avoiding coming into conflict with the Internal Revenue Service. This research is intended to suggest to organizations how they might adopt the International Accounting Standard 12 - “Deferred Tax”, so they can be reconciled.
Palabras clave : Internal Tax Regime Law; International Accounting Standard; International Financial Reporting Standards; Net Realization Value..