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Cambios en el impuesto de renta diferido por la convergencia a las normas internacionales de información financiera en Colombia
| Content Provider | Semantic Scholar |
|---|---|
| Author | Avella, Carrillo Alejandra, Natalia |
| Copyright Year | 2016 |
| Abstract | In Colombia many of the small and medium enterprises are still in the process of implementing these standards in these conflicts when the change of the local standard international standards arise, as there are issues that you do not consider important or relevant to make this convergence. Among these issues is the deferred income tax. Not everything is recorded and presented in financial accounting is deductible from income tax due to tax these costs or expenditures are not allowed generating a difference between the two games, to what is known as income tax deferred. In some companies this term is of little use because they lack the knowledge or advice to recognize it, let alone have an understanding of the changes that can be achieved in the financial statements the good management of deferred tax, as its application in the international standard IAS 12 INCOME TAX. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://repository.unimilitar.edu.co/bitstream/handle/10654/7899/CarrilloAvellaNataliaAlejandra2016.pdf;jsessionid=E8C8E5888E0595112086188F0840AE79?sequence=1 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
