Tratamiento contable y tributario de los impuestos diferidos y su impacto Económico-Financiero según las NIIF en el sector de la construcción de las PYMES de la ciudad de Cuenca

Abstract

This research study is the result of an analysis on the initial recognition and subsequent treatment of International Accounting Standard IAS 12 and tax reforms of deferred taxes of companies in the construction sector in the Cuenca canton. With the application of accounting and tax treatment of deferred taxes, organizations can analyze their present and future income tax obligations in order to recover or liquidate their assets and liabilities for the purpose of compensating losses or unused tax credits.