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Impuestos Diferidos y su Aplicación en el Ecuador

Translated title of the contribution: Deferred Taxes and their Application in Ecuador

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

The globalized economy requires companies to have a unified accounting language to present comparable financial information for decision making. Thus, International Financial Reporting Standards (IFRS) have been adopted worldwide for the recording and presentation of financial statements. Ecuador applied these standards on a mandatory basis in 2010, according to resolution No 08.G. DSC.010 of 2008.11.20, R. O. No. 498 of 2008-12-31 issued by the Superintendence of Companies, Securities and Insurance (Superintendencia de Compañías, Valores y Seguros (Supercías); regulatory body for the presentation of financial information (Chávez, 2019).
Translated title of the contributionDeferred Taxes and their Application in Ecuador
Original languageSpanish (Ecuador)
Title of host publicationEntorno Tributario Ecuatoriano: Un enfoque desde la academia
PublisherEditorial Universitaria Abya-Yala
Pages143-165
Number of pages23
ISBN (Print)978-9978-10-900-7
StatePublished - 29 Feb 2024

Keywords

  • Accounting and auditing
  • Administration
  • Budgets
  • Finance
  • Management

CACES Knowledge Areas

  • 114A Accounting and Auditing

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  • Study of the Ecuadorian Tax System and its Congruence with the Economic, Accounting, and Financial Situation (SISTRICOFIN)

    Chavez Pullas, M. A. (Col), Vera Santistevan, V. P. (PI), Paredes Floril, P. R. (Col), Herrera Estrella, M. P. (Col), Zuñiga Alvarado, M. A. (Col), Calvo Ayovi, D. J. (Student), Galvez Zambrano, L. M. (Student), Rosero Vera, L. A. (Student), Satan Asqui, M. M. (Student), Gomez Gallegos, C. A. (Student), Jacome Barzola, A. G. (Student), Alvear Venegas, A. A. (Student), Torres Falcones, K. E. (Student), Orozco Ruiz, B. A. (Student), Tumbaco Alzamora, M. J. (Student), Quishpillo Pilco, D. C. (Student), Baque Leon, G. E. (Student), Marcillo Hidalgo, J. D. C. (Student), Moreira Burgos, R. I. (Student), Chenche Gonzalez, R. J. (Student), Pesantez Urgiles, C. I. (Student), Ramirez Borbor, A. G. (Student), Meza Mero, M. A. (Student), Jimenez Martinez, N. G. (Student), Leon Salavarria, C. J. (Student), Sinche Morante, C. B. (Student), Espinoza Montoya, K. A. (Student), Zambrano Correa, L. A. (Student) & Chocho Alcivar, F. S. (Student)

    21/03/23 → 8/12/25

    Project: Research and Development

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