Resumen

REMACHE FAREZ, Danny René. International Accounting Standard 12 and tax consensus in Ecuador. Cofin [online]. 2022, vol.16, n.2  Epub 01-Jul-2022. ISSN 2073-6061.

In Ecuador, International Financial Reporting Standards have been a big challenge to Ecuadorian companies, since adaptation of Ecuadorian Accounting Standards (EAS) to International Financial Reporting Standards (IFRS). The special feature between financial and tax regulations have created some many application ideas, from tax perspective, resulting in non-consensual differences between a current tax and a tax generated but not paid in income, which is known as deferred tax. The disagreement between financial and fiscal accounting has caused dissimilarities in the application of recognition guidelines, causing differences named permanent and temporary. In this work, the consensus between tax regulations and IAS n. o 12 is raised, generating a possible coexistence between the two regulations.

Palabras clave : International Financial Reporting Standards; Deferred Assets; Deferred Liabilities; Income; Temporary difference.

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