Especialización en Gerencia Tributaria

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Efectos fiscales del impuesto sobre las ganancias bajo estándar internacional en los estados financieros y la declaración de renta
(Universidad Santiago de Cali, 2019) Hernández Zapata, Deisy Rocio; Álzate López, Fabio
In order to deepen the management of the deferred tax and its financial and tax impact with respect to tax regulation and the new regulatory technical accounting frameworks which establish requirements for their recognition, measurement, presentation, derecognition and disclosure of the financial statements. financial instruments with general purpose, oriented to reflect the real situation of the companies. A research and analysis of the norm NIC 12 and section 29 of NIIF for SMEs was carried out for its application in the components that make up the state of the financial situation identifying the differences that are generated between the accounting and tax values of assets and liabilities for calculation and recognition For the development of the present work, different approaches to the deferred tax were contextualized under concepts, laws and decrees. With this analysis, the main effects, causes and incidences that are generated when measuring and calculating said tax were developed and determined.