Impacto tributario y financiero de la aplicación del impuesto diferido como resultado de la convergencia a NIIF: Estudio de caso

Abstract

This research seeks to perform a deferred tax analysis taking into account the tax and financial impact of its application in the financial statements; therefore, this thesis seeks to present a comparison between the Colombian and International standards. The deferred tax has an effect on the figures of the financial statements and the profit, which in turn has an impact on the liquidation of income tax or income tax; To demonstrate this effect, an exercise was carried out where the difficulties in the application of the same and its impact on the financial statements are established, an application manual is applied to minimize the future risks of the penalties for the financial reality of the company. The foregoing leads us to conclude that we have to be attentive to the legal and jurisprudential provisions that may be useful in determining the deferred tax; to comply with the disclosures indicated in IAS 12.