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Los impuestos diferidos de acuerdo a la NIC 12 y su tratamiento contable

Author

Listed:
  • Estela Hurtado Palmiro
  • Angélica María Villalta Salazar

Abstract

Con la implementación de las Normas Internacionales de Información Financiera (NIIF) en el Ecuador algunas empresas realizaron ajustes a sus estados financieros para poder presentar la información de forma razonable ante los organismos de control. Las NIIF nacen por la necesidad de que la información financiera sea un fiel reflejo de la realidad económica de las entidades a fin de que puedan ser interpretadas en cualquier parte del mundo.

Suggested Citation

  • Estela Hurtado Palmiro & Angélica María Villalta Salazar, 2017. "Los impuestos diferidos de acuerdo a la NIC 12 y su tratamiento contable," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 238, december.
    • Handle: RePEc:erv:observ:y:2017:i:238:07
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