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    Influencia en los indicadores financieros por el cálculo y registro del impuesto diferido de las propiedades, planta y equipo

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    Date

    2017

    Author

    Moncada Beltrán, Evelyn
    Triana Rozo, Jaime Enrique

    Título obtenido

    Especialista en Gerencia Tributaria

    Director de tesis

    Reyes Forero, Rodrigo

    Publicador

    Universidad La Gran Colombia

    Facultad

    Facultad de Postgrados

    Programa

    Especialización en Gerencia Tributaria

    Citación

           
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    TY - GEN T1 - Influencia en los indicadores financieros por el cálculo y registro del impuesto diferido de las propiedades, planta y equipo AU - Moncada Beltrán, Evelyn AU - Triana Rozo, Jaime Enrique Y1 - 2017 UR - http://hdl.handle.net/11396/4645 PB - Universidad La Gran Colombia AB - With the mandatory application of the International Financial Reporting Standards - IFRS in Colombia, two of the biggest impacts that companies have on their financial statements, and which are linked to each other, are the recognition of the deferred tax and the measurements of the properties, plant and equipment, especially in determining the useful lives that affect the value of depreciation, generating temporary differences between the book value under IFRS and the tax rules. The objective of the investigation was the determination of the impact on the financial indicators of the organizations by the recognition of the deferred tax, originated by the accounting and fiscal differences of the properties, plant and equipment presented by the change of the useful lives. In order to achieve the objective, a case study was selected, where the requirements under the local standard and the international standard were identified and the deferred tax was calculated, determining the impacts on the financial statements and the indicators. Constructora V&F SAS, the case study, recognized a deferred tax liability based on the application of IFRS, generated by the temporary differences arising from the comparison between the book value and the tax base of the PPE. This difference especially impacts the indicators of liquidity and indebtedness, because they contemplate the total of the assets and liabilities for their calculation and as the value of the liabilities increases, the indicators begin to oscillate negatively. ER - @misc{11396_4645, author = {Moncada Beltrán Evelyn and Triana Rozo Jaime Enrique}, title = {Influencia en los indicadores financieros por el cálculo y registro del impuesto diferido de las propiedades, planta y equipo}, year = {2017}, abstract = {With the mandatory application of the International Financial Reporting Standards - IFRS in Colombia, two of the biggest impacts that companies have on their financial statements, and which are linked to each other, are the recognition of the deferred tax and the measurements of the properties, plant and equipment, especially in determining the useful lives that affect the value of depreciation, generating temporary differences between the book value under IFRS and the tax rules. The objective of the investigation was the determination of the impact on the financial indicators of the organizations by the recognition of the deferred tax, originated by the accounting and fiscal differences of the properties, plant and equipment presented by the change of the useful lives. In order to achieve the objective, a case study was selected, where the requirements under the local standard and the international standard were identified and the deferred tax was calculated, determining the impacts on the financial statements and the indicators. Constructora V&F SAS, the case study, recognized a deferred tax liability based on the application of IFRS, generated by the temporary differences arising from the comparison between the book value and the tax base of the PPE. This difference especially impacts the indicators of liquidity and indebtedness, because they contemplate the total of the assets and liabilities for their calculation and as the value of the liabilities increases, the indicators begin to oscillate negatively.}, url = {http://hdl.handle.net/11396/4645} }RT Generic T1 Influencia en los indicadores financieros por el cálculo y registro del impuesto diferido de las propiedades, planta y equipo YR 2017 LK http://hdl.handle.net/11396/4645 PB Universidad La Gran Colombia AB With the mandatory application of the International Financial Reporting Standards - IFRS in Colombia, two of the biggest impacts that companies have on their financial statements, and which are linked to each other, are the recognition of the deferred tax and the measurements of the properties, plant and equipment, especially in determining the useful lives that affect the value of depreciation, generating temporary differences between the book value under IFRS and the tax rules. The objective of the investigation was the determination of the impact on the financial indicators of the organizations by the recognition of the deferred tax, originated by the accounting and fiscal differences of the properties, plant and equipment presented by the change of the useful lives. In order to achieve the objective, a case study was selected, where the requirements under the local standard and the international standard were identified and the deferred tax was calculated, determining the impacts on the financial statements and the indicators. Constructora V&F SAS, the case study, recognized a deferred tax liability based on the application of IFRS, generated by the temporary differences arising from the comparison between the book value and the tax base of the PPE. This difference especially impacts the indicators of liquidity and indebtedness, because they contemplate the total of the assets and liabilities for their calculation and as the value of the liabilities increases, the indicators begin to oscillate negatively. OL Spanish (121)
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    Palabras clave

    Impuestos diferidos
    Propiedad planta y equipo
    Indicadores financieros
    Normas Internacionales de Información Financiera (NIIF)
    Impuestos
    Administración de los activos y pasivos
    Indicadores económicos
    Análisis financiero
    Normas Internacionales de Información Financiera
    Impuestos progresivos
    Metadata
    Show full item record

    Abstract

    Con la aplicación obligatoria de las Normas Internacionales de Información Financiera - NIIF en Colombia, dos de los mayores impactos que las empresas tienen en sus estados financieros que se encuentran vinculados entre sí, son el reconocimiento del impuesto diferido y las mediciones de las propiedades, planta y equipo, especialmente en la determinación de las vidas útiles que afectan al valor de la depreciación, generando diferencias temporarias entre el valor contable bajo NIIF y las normas fiscales. El objetivo de la investigación fue la de determinar del impacto en los indicadores financieros de las organizaciones por el reconocimiento del impuesto diferido, originado por las diferencias contables y fiscales de las propiedades, planta y equipo que se presentan por el cambio de las vidas útiles de estos activos. Para alcanzar el objetivo, se desarrolló a través de la selección de un caso de estudio, donde se señaló los requerimientos bajo norma local y el estándar internacional y se calculó el impuesto diferido, determinando los impactos en los estados financieros y en los indicadores. La Constructora V&F SAS, que fue el caso de estudio, reconoció un pasivo por impuesto diferido a partir de la aplicación de las NIIF generado por las diferencias temporarias que surgen de la comparación entre el valor en libros contables y la base fiscal (tributaria) de las PPE, dicha diferencia impacta especialmente los indicadores de liquidez y de endeudamiento, dado que éstos contemplan el total de los activos y pasivos para su cálculo, y al aumentarse el valor del pasivo los indicadores comienzan a oscilar negativamente.

    Abstract

    With the mandatory application of the International Financial Reporting Standards - IFRS in Colombia, two of the biggest impacts that companies have on their financial statements, and which are linked to each other, are the recognition of the deferred tax and the measurements of the properties, plant and equipment, especially in determining the useful lives that affect the value of depreciation, generating temporary differences between the book value under IFRS and the tax rules. The objective of the investigation was the determination of the impact on the financial indicators of the organizations by the recognition of the deferred tax, originated by the accounting and fiscal differences of the properties, plant and equipment presented by the change of the useful lives. In order to achieve the objective, a case study was selected, where the requirements under the local standard and the international standard were identified and the deferred tax was calculated, determining the impacts on the financial statements and the indicators. Constructora V&F SAS, the case study, recognized a deferred tax liability based on the application of IFRS, generated by the temporary differences arising from the comparison between the book value and the tax base of the PPE. This difference especially impacts the indicators of liquidity and indebtedness, because they contemplate the total of the assets and liabilities for their calculation and as the value of the liabilities increases, the indicators begin to oscillate negatively.
    URI
    http://hdl.handle.net/11396/4645
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