Propuesta metodológica para la evaluación de las principales diferencias temporarias aplicables en los estados financieros de grandes empresas constructoras de Guayaquil.

Abstract

The objective of this thesis is to develop a methodological proposal for evaluating the main temporary differences in the financial statements of large construction companies in the city of Guayaquil, where these organizations face particular challenges in determining deferred tax due to differences between the recognition of revenue and costs under IFRS 15 and current tax regulations. The study focuses mainly on the analysis of IAS 12, identifying how variations in valuation methods and the execution times of infrastructure projects generate deferred tax assets or liabilities. This study establishes the legal and regulatory framework governing the construction sector, detailing the accounting procedures necessary for the correct recording of these differences. It seeks to optimize tax and financial reconciliation and enable companies to present financial statements that accurately reflect the economic and fiscal reality of their long-term projects.