Análisis del impacto contable tributario de la aplicación de la NIIF de impuesto a las ganancias, en las empresas comercializadoras de combustible de la ciudad de Cuenca. Período de análisis: año 2012 al 2015

Abstract

This research work seeks to demonstrate that there is not a complete application of the IFRS, income taxes due to tax legal restrictions based on one inductive study of a practical case that may enable to solve concerns of an economic sector, as are the petrol stations registered in the city of Cuenca, through interviews and questionnaires to the company’s accounting staff. With the analysis described in the previous paragraph, the objective is to conclude that the companies in the area, adhere to the accounting norms to meet the performance requirements to form and not substance, leaving aside the objective of the IFRS, which is to reveal reliable information of the financial statements of the companies. Finally, we will issue recommendations to the different entities of control and to the sector on the implementation of this accounting standard.