Efectos en los estados financieros por el reconocimiento de impuestos diferidos introducidos a través de la ley orgánica de incentivos a la producción y prevención del fraude y su reglamento en las empresas constructoras del sector norte de la ciudad de Quito obligadas a contratar auditoría externa durante el año 2018

Abstract

The purpose of this Paper is address the effects that produce the recognition of Deferred Taxes in the Financial Statements of construction companies in Ecuador located on the north of the Metropolitan District of Quito who must to contract external audit in the year 2018. Based on the respective tax laws and accounting standards, we are looking to show if it exists a suitable knowledge of the reforms application related to Deferred Taxes, determine the affectation of have registered an Assets or Liabilities as Deferred Taxes and establish if there is a control of reconciliation on Deferred Taxes at the end of the accounting period in construction companies. We will analyzed the allowed cases of the Organic Law of the Internal Tax Regime and its regulation, also we are looking to know if it exists the knowledge about the reforms that arose of the Organic Law of Incentives to the Production and Prevention of Tax Fraud. Besides we mention relevant themes about external audit and some guidelines which stipulates the Superintendency of Companies, Securities and Insurance as regulator entity. To show if it exists effects or not on Financial Statements on Deferred Taxes in construction companies, we are going to use an explanatory, exploratory research with analytical and synthetic methods of investigation. Finally we apply surveys that will be directed to accountants or the responsible of making Financial Statements considering a sampling of construction companies located on the north of the Metropolitan District of Quito.