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

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.