Efectos de la aplicación de la NIC 12 – Impuestos Diferidos, en la determinación del Impuesto a la Renta de las empresas comercializadoras de electrodomésticos en el sector norte del Distrito Metropolitano de Quito.

Abstract

The main objective of this article is to evaluate the effects of applying IAS 12 – Income Taxes in the determination of Income Tax for home appliance trading companies located in the northern sector of the Metropolitan District of Quito. This research aims to identify the proper treatment of temporary differences, which directly affect the calculation of the tax, considering both accounting and tax regulations. This study is based on the recognition of the importance of deferred taxes for the accurate determination of Income Tax. Therefore, IAS 12 serves as the theoretical foundation, as it establishes the appropriate accounting treatment of deferred tax assets and liabilities, in conjunction with the current legal framework provided by the Internal Tax Regime Law LRTI. The research methodology follows a quantitative approach with a descriptive and field scope, using surveys as the primary data collection technique. The target population consists of 69 home appliance trading companies located in the northern sector of the Metropolitan District of Quito. From this population, a representative sample will be selected. The surveys will be directed at the accountants of these companies to assess the level of application of the standard and the challenges identified in complying with temporary differences. This technique allows for the collection of key data necessary for the corresponding analyses. The conclusions of this research indicated how relevant and crucial it is to be trained in IAS 12 to properly recognize deferred taxes and avoid errors or losses of benefits for companies when determining Income Tax.