Estudio de los impuestos diferidos y desarrollo de un modelo de Control Anual.

Abstract:

The NIC 12 refers to the taxes charged on the profits,and it is important to know how these differed taxes arise. The main problem focusses on counting the actives that must be recovered and the passives that need to be paid off, and also the done transactions in the current task. The international norm requires that the enterprises register or contabilize the fiscal effects in the same way the economical events are regiistered, which are the results of the task itself; that is the reason why a control format needs o be designed in order to have an adequate application of the NIC 12 in the enterprises. The NIC 12 of Tax to the profits arises due to the changes in the international norms of information becomes relevant since it is the tributary part of the NIIFS.This international norm of financial information is the one that almost all the companies and enterprises must get when thet have tomake the tributary conciliation and to determine the imposed data for the calculation of the taxes. IRF 12 Income Taxes is of vital interest as a tax itself, because of the NIIF'S , this international financial reporting standard is one of the most relevant in every company at some point when getting the time of determining the tax, also the conciliation of the tax based for calculating income tax. That is the reason why it becomes meaningful and relevant to regulators and the Internal Revenue Service and the Superintendency of Companies , therefore a control model its proposed for taxes for future years .

Año de publicación:

2016

Keywords:

Fuente:

rraae