Efectos en la aplicación de la NIC 12 IMPUESTO A LAS GANANCIAS sobre el Reconocimiento de Activos y Pasivos por Impuestos Diferidos, reflejados en los Estados Financieros en las empresas comerciales ubicadas en el Sector Parque de los Recuerdos del DMQ, en los periodos 2019-2020.

Abstract

This article is based on the study and analysis of effects on the application of IAS 12 Income Tax on the recognition of deferred tax assets and liabilities, as reflected in the financial statements. It will be analyzed if the companies in the selected sample are correctly applying IAS 12, with the aim of determining deferred taxes and their effect on companies, it will be studied if companies during the application of IAS 12 generate deductible or taxable temporary differences in order to recognize deferred tax assets and liabilities, it is also desired to contrast if the available information is relevant in terms of the losses of previous years and finally, if commercial companies perform recognition of fixed assets based on cost model in both fiscal and accounting terms. In implementing international accounting standards in commercial enterprises, the method they follow for the treatment of taxes was identified, the differences that originated with the application of IAS 12 by reconciling it with what is stablished on basis of LORTI. In conclusion, it was found that most companies had significant effects with application of IAS 12 due to temporary differences in employer retirement and amortization of losses from previous years.