Tax incidence for the application of provisions other than bad accounts and dismantling under the legislation in force in Ecuador
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Abstract
Global information systems have undergone substantial changes, adapting to a cutting-edge requirement that seeks to improve data communication using a standard system. The financial economic world is not the exception, for this reason, the International Financial Reporting Standards issued by the International Accounting Standards Board (IASB) were created, which establish requirements for recognition, measurement and presentation of the information to be disclosed in the statements. financial, with the purpose of generating reasonable and valid information for decision making. In this context, Ecuador adopted these standards in 2009 by order of the Superintendency of Companies and Insurance, however, their adoption presented divergences when applying the accounting standard with respect to the tax law. The Internal Revenue Service did not adopt this mechanism since its objective is the collection of taxes, so, in order to avoid conflicts between accounting and tax regulations, the tax law allows the limited application of some aspects of the regulation. accountant. The biggest problem for companies that do not apply deferred taxes lies in the impossibility of clearly and precisely identifying the divergence between the accounting standard and the tax legislation, and then include the assets and liabilities generated by deferred taxes in their financial statements. This work aims to design a tax methodological procedure that allows the application of deferred taxes generated by provisions other than bad debts and dismantling.
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Luis Miguel Barahona-Paredes, Universidad Católica de Cuenca - Ecuador
Luis Miguel Barahona, general manager of Barahona Consultores with a presence in the professional field since 2014, providing internal and external audit and accounting services. Former official of the Internal Revenue Service for 5 years and fiscal expert in audit for 1 year.
Academic titles:
Accounting and Auditing Engineer.
(CPA)
Cecilia Ivonne Narváez-Zurita, Universidad Católica de Cuenca - Ecuador
Ivonne Narváez Zurita, coordinator of the Master's Degree in Accounting and Auditing at the Catholic University of Cuenca, has 13 years of experience in university teaching. She has contributed as an author to more than 150 scientific articles in the areas of Accounting and Auditing, Business Administration and Constitutional Law during the last two years.
Academic degrees:
Economist
Accounting and Auditing Engineer (CPA)
Master in Business Administration
PhD (c) Economics
Juan Carlos Erazo-Álvarez, Universidad Católica de Cuenca - Ecuador
Juan Carlos Erazo, coordinator of the Master in Business Administration at the Catholic University of Cuenca, has 17 years of experience in the field of university teaching, and has contributed as an author to more than 200 scientific articles in the areas of Business Administration, Constitutional Law, Accounting and Auditing, and Education, during the last two years.
Academic degrees:
Financial Engineer
Master in Business Administration
Master in Education Management
PhD (c) Economics
Mireya Magdalena Torres-Palacios, Universidad Católica de Cuenca - Ecuador
Mireya Torres is a specialist in Auditing at the General State Comptroller's Office with 16 years of experience. She has been a Guest Academic Teacher at the Master's Degree in Accounting and Auditing at the Catholic University of Cuenca for the last 4 years, and has contributed as an author of scientific articles in the area of Accounting Sciences.
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