Browsing by Author "Cayambe Pugo, Edwin David"

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    Análisis del impacto de la aplicación de la norma internacional de contabilidad 12 impuestos a las ganancias en el sector hotelero de Cuenca
    (Universidad de Cuenca, 2025-02-06) Cayambe Pugo, Edwin David; Gordillo Tenemaza, Elvis Mateo; Ayabaca Mogrovejo, Orlando Fabián
    This research analyzes the application of IAS 12 Income Taxes in companies that apply complete IFRS in the hotel sector in Cuenca. The methodology used in the research is descriptive with a mixed approach, combining the quantitative and qualitative approach, in order to analyze the accounts that are involved with deferred taxes. For this purpose, the financial statements of the selected companies were analyzed, with the objective of analyzing how the companies apply IAS 12, what is their level of application and if the temporary differences generate deferred tax assets and liabilities, also verifying if the available information is relevant in terms of the generation of accounting, tax and financial impact. In conclusion, it was analyzed that the companies obtained significant effects with the application of IAS 12 due to tax losses that will be amortized in future periods.