Análisis del impacto de la aplicación de la sección 29. Impuestos a las ganancias NIIF para PYMES en la Empresa Termotec PVC CIA. Ltda. en el cálculo del anticipo del impuesto a renta del año 2012

Abstract

One of the objectives of the application of international standards is that the financial statements reflect values that are as approached to reality as possible, mainly providing both internal and external users comparable information for decision-making; this thesis topic seeks to fulfill this goal together with the generation of the deferred tax and the analysis of the impact that could have been generated by any application of section 29 called Income Tax, in the transition period (in this case year 2011 which the authorities considered SMEs) for the company TERMOTEC PVC CÍA. LTDA. In addition to the mandatory application of international accounting standard, companies generally apply to different laws and established controls; in our country the accounting field is closely related to the tax law, and that is why we have called our attention to develop the proposed topic.

The divergence may exist in determining the Income Tax, when differences are found when comparing the basis of accounting in relation to the tax base, it is when determining the income tax this difference will be present, as the standards seek to meet different objectives; in this sense, the deferral of these differences will be also present when generating deferred tax and the tax base of this tax shall be adjusted according to tax purposes.