"RECONOCIMIENTO DE IMPUESTOS DIFERIDOS Y SU IMPACTO EN LA GESTIÓN TRIBUTARIA Y FINANCIERA DE LAS EMPRESAS ACUÍCOLAS EN LA CIUDAD DE MACHALA POR EL PERÍODO 2015-2016"

Abstract

International Accounting Standard No. 12 Income Tax (IAS 12) aims to recognize income tax expense in the same period in which income and expenses are recorded in the financial statements. Notwithstanding the tax regulations as from January 2015, it is possible to recognize deferred tax assets and liabilities in certain cases applied by accounting technique through Circular No. NAC-DGECCGC15-00000012, published in Official Gazette Supplement 653 of December Of 2015 (Internal Revenue Service, 2015). Consequently, current and financial accounting regulations are analyzed against the impact of tax management in recognizing deferred tax in aquaculture enterprises in the city of Machala. This academic research is explanatory, as it shows us the reasons for recognizing the accounting standard NIC 12 and the facilities that it provides in the payment of their taxes to the financial area of companies in the aquaculture sector. The importance of this topic is based on the application of IAS 12 in the financial statements of the aquaculture sector. Its scheme is quantitative, demonstrating through practical cases and through analysis of financial statements in situ that the application of IAS 12 and its recognition does not affect tax management and in conclusion we can say that these rules can be applied jointly.