Análisis del impuesto diferido en la contabilización de activo biológico del sector azucarero de la provincia del Guayas.

Abstract

Considering that sugarcane is the main asset managed by companies in the sugar cane subsector, which undergoes changes according to its development until the harvest stage, it becomes imperative to determine the impact related to deferred taxes according to the principles indicated in IAS 12, which is influenced by Ecuadorian standards for their respective recognition and measurement. For this reason, the field design will be applied to address the existing problem. So, through the survey applied it was determined that 60% of the companies correctly apply the principles of IAS 41 Agriculture, however in relation to the principles indicated in IAS 12 Income Tax, it was noted that the 80% of companies have difficulties when determining their deferred taxes in relation to biological assets. Reason why, 100% of these companies agreed to accept a method to control the effect of temporary differences in relation to the fiscal and tax base that frames the biological asset. Similarly, reforms imposed by the Organic Law for the Reactivation of the Economy were identified, according to Official Registry No. 150, in which it reforms various aspects of deferred taxes. Therefore, a method consisting of five phases was proposed in which a fiscal and tax balance is established with the purpose of determining the temporary and permanent differences in relation to biological assets and the recognition of deferred tax.