Cálculo del impuesto diferido en la empresa ECOTRANS S.A., para el año gravable 2017 basado en la NIC 12

Abstract

The implementation of the international financial reporting standards (IFRS) in Colombia, involved many changes and perhaps the most representative was the calculation and recognition of Deferred Tax, which is why this working group decided to deferred tax calculation in this case study. deferred for the company ECONTRANS SA To carry out this case study it was necessary to perform a task of knowledge of the client, it was also essential to document deferred tax concepts, since it is very important to know the tax and accounting regulations, as explained in the body of work, the tax deferred arises from the differences between the information contained in the books, under IFRS and under the tax regulations, because the regulations are different and therefore differences always arise, which are classified as temporary and permanent, which are the basis for said calculation are the temporary, as these are expected to be recovered or imputed in future periods. Once this group executed this objective based on all the accounting and tax information, going through different processes necessary to obtain the result of it, there were significant differences that indicate that it would be an important recommendation to make a restatement in the financial statements since the deferred tax recognized in them is not in accordance with the accounting and fiscal rules, which does not reliably reflect the financial information of the entity.