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Globalization, together with the desire of companies to grow, represent a great challenge for accounting. This generates a great variety of transactions that result in a greater amount of accounting information that needs to have new parameters that control its disclosure. The International Accounting Standards (IAS) solve this problem, achieving a common language in business, but do companies comply with all the standards described?The purpose of this research is to observe and analyze how Chilean open stock corporations (SAA) disclose accounting information on deferred taxes in the Financial Statements (EE.FF.), regulated by IAS 12 “IncomeTaxes”. The specific objectives are to examine the accounting criteria set out in the standard, to compare these criteria with the information presented by the entities in the EE.FF. and to establish general characteristics of the companies.At the end of the study it is expected to find an incomplete application of IAS 12 in the Financial Statements, also a disparity between the information disclosed by companies, consequently, that the standard does notspecify a specific structure of how the information should be presented, evidencing the practice of communicating the minimum required content without validating its usefulness.

Cómo revelan las sociedades anónimas abiertas chilenas los impuestos diferidos en sus estados financieros