Efectos en las utilidades por la no aplicación del impuesto diferido de renta

Abstract

This Project is intended for analyzing the effects of the non-implementation of the deferred income tax over the profits, taking, as starting point, the theoretical search and the necessary procedures to determine this tribute, and also, the implications on the finances of the taxpayer on which the income tax is imposed. All this is aimed to deny or affirm the theories about this issue. The areas involved in this project are mainly economic (accounting concepts would be used to determine the procedures and effects over the income statement, and financial concepts would be consulted as well, to establish the consequences of deferring the paying amount and to make the analysis about the cost that would represent the application of this tax), but also legal concerns will be included, taking into account the tributary laws and several pronouncements of different relevant entities in the field. The resultant conclusions from the bibliographic collection and their proper analysis will be considered as the project expected product.