Tratamiento contable del impuesto a las ganancias en las Empresas del Sector de la Construcción de Obras Públicas y actividades lícitas conexas de alquiler de maquinarias de la ciudad de Cuenca en el año 2014 de acuerdo a la Norma Internacional de Contabilidad NIC 12,caso práctico: "Viaustro Cía. Ltda. (Vías del Austro Cía. Ltda.)”

Abstract

In the year 2010, which was presented for the first time the adoption of International Financial of Reporting Standards within Ecuador, companies began to make their accounting records according to the provisions of this regulation, there arise these drawbacks, since some entities did not know how to treat the differences that are presented due to the established Ecuadorian norm. Through the development of this thesis on Accounting treatment to the taxes profit, it is to extend the knowledge of the treatment that it has to be given by these differences, in based of the application of the International Accounting Regulations IAS 12 considering the contrasts that keeps with the Internal Tax Regime law and its Regulations. To fullfil our goal we use a combination of qualitative and quantitative method; qualitative through research and description analyzed and the corresponding norm, and quantitative through date collected surveys investigated about the accounting treatment that they are giving to income tax, focusing on the entity object of our study. On based to this completed analysis we can establish the assets and liabilities that are not more than values tax which is expected to get it back or seattled in future periods, which originate from deductible temporary differences in the case of an asset and taxable temporary differences when it is a passive to determine the effect generated in the financial statements.