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Global information systems have undergone substantial changes, adapting to a cutting-edge requirement that seeks to improve data communication using a standard system. The financial economic world is not the exception, for this reason, the International Financial Reporting Standards issued by the International Accounting Standards Board (IASB) were created, which establish requirements for recognition, measurement and presentation of the information to be disclosed in the statements. financial, with the purpose of generating reasonable and valid information for decision making. In this context, Ecuador adopted these standards in 2009 by order of the Superintendency of Companies and Insurance, however, their adoption presented divergences when applying the accounting standard with respect to the tax law. The Internal Revenue Service did not adopt this mechanism since its objective is the collection of taxes, so, in order to avoid conflicts between accounting and tax regulations, the tax law allows the limited application of some aspects of the regulation. accountant. The biggest problem for companies that do not apply deferred taxes lies in the impossibility of clearly and precisely identifying the divergence between the accounting standard and the tax legislation, and then include the assets and liabilities generated by deferred taxes in their financial statements. This work aims to design a tax methodological procedure that allows the application of deferred taxes generated by provisions other than bad debts and dismantling.

Incidencia tributaria por la aplicación de provisiones diferentes a las cuentas incobrables y desmantelamiento bajo la legislación vigente en Ecuador