Impacto tributario por la aplicación de las enmiendas de la NIC 19 al determinar la provisión de la jubilación patronal y el desahucio en las empresas del sector naviero de Guayaquil 2015 - 2016

Abstract

The purpose of the actuarial study is the estimation of a future value of jubilee pension costs or other benefits such as eviction, which companies must dispose of economic resources when there is an obligation to pay employees who have fulfilled with the time required by law to qualify for the retirement benefit. For this reason, the tax impact of the amendment to IAS19 was analyzed. According to information provided by the BCE, one of the three sectors that have a major contribution to the nation's GDP is trade, construction and manufacturing, in turn was observed that 85% of the trade is made by sea, for that reason was chosen to the shipping sector. Likewise, a hypothetical-deductive methodology was applied, where a discarding process was carried out. For ouranalysis, a company in the sector denominated Company "A" was chosen. Where weobtained in the result that at the time of applying a new discount rate turned out in changes in the accumulated liability for employer retirement and registered eviction, finally, being a lower rate respect to the referential pass rate, resulted in a higher provision for employer retirement and for eviction and effect of this, a decrease was obtained in the result of the financial year and equity. The income tax payable increased and the non-deductible expense in turn.