Análisis del impacto de los impuestos diferidos en los estados financieros en las empresas de la provincia del Azuay en el periodo 2018 al 2020

Abstract

Abstract: The recognition of deferred taxes is of great importance for companies, because there are differences in the treatment between the accounting and tax base of certain items in the financial statements and companies, by not making the proper registration, may lose the possibility of recovering any item that in one year was considered non-deductible but over time can bring benefits to the company or, where appropriate, a future obligation. The objective of the research work was to analyze the incidence of deferred taxes in the financial statements of companies in the province of Azuay in the periods 2018 to 2020. The methodology was descriptive with a quantitative approach, for the preparation of the database. Of data, the financial statements of the manufacturing companies of the province of Azuay published on the page of the Superintendence of Companies, Securities and Insurance were used, with which 48 were analyzed. As a result, it was obtained that the incidence of deferred taxes is affected in the taxable income within the tax reconciliation. Likewise, it is important to take into account the correct application of IAS 12 "Income Taxes", since, if this is not the case, the benefit of recovering values that in certain periods are considered non-deductible expenses but in the future will be lost. It will allow the company to pay less tax.