Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS

The section 29 of the IFRS for SMEs is one of the most controversial rules in the world. This discord is due to the accounting model of Income Tax to be applied in small and medium-sized companies. These standards require the recognition of Deferred Tax under the balance sheet approach for the recor...

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Autor principal: García Tamayo, Galo Hernán
Formato: Artículo revista
Lenguaje:Español
Publicado: Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin 2019
Materias:
Tax assets
Deferred Tax
IFRS
Tax liabilities
Activos Fiscales
Impuesto Diferido
NIIF
Pasivos Fiscales
Acceso en línea:https://revele.uncoma.edu.ar/index.php/Sociales/article/view/2285
Aporte de:
Repositorio de Revistas Electrónicas REVELE (UNComahue) de Universidad Nacional del Comahue
id I22-R128-article-2285
record_format ojs
spelling I22-R128-article-22852024-04-09T12:10:42Z Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS Evolución de Activos y Pasivos Fiscales: Una aproximación a su incidencia con la implementación de IFRS García Tamayo, Galo Hernán Tax assets Deferred Tax IFRS Tax liabilities Activos Fiscales Impuesto Diferido NIIF Pasivos Fiscales The section 29 of the IFRS for SMEs is one of the most controversial rules in the world. This discord is due to the accounting model of Income Tax to be applied in small and medium-sized companies. These standards require the recognition of Deferred Tax under the balance sheet approach for the recording of Income Tax. The problem generated is the cost benefit of applying this methodology in SMEs, since the benefit of its application would not exceed the associated costs of its registration. The objective of this research is to analyze from the quantitative point of view, whether from the accounting point of view the evolution of both fiscal assets and tax liabilities has changed, as a consequence of the entry into force of section 29 Income Taxes. After applying the appropriate statistics, the results show that there has not been a significant change in the evolution of fiscal assets and liabilities; what gives us to understand, that in a first approximation, the recognition of the deferred tax under the balance approach is not useful for the decision making of the users La sección 29 de las NIIF para las PYMES, es una de las normas de mayor controversia a nivel mundial. Esa discordia se da por el modelo de contabilización del Impuesto a las Ganancias a aplicar en las empresas de pequeña y mediana dimensión. Estas normas requieren el reconocimiento del Impuesto Diferido bajo el enfoque del balance para su registro. La problemática generada es por el costo beneficio de aplicar dicha metodología en las PYMES, puesto que el beneficio de su aplicación no superaría los costos asociados de su registro. El objetivo de esta investigación es analizar desde el punto de vista cuantitativo, si bajo la óptica contable se ha modificado la evolución tanto de los activos fiscales como de los pasivos fiscales, como consecuencia de la entrada en vigor de la sección 29 Impuesto a las Ganancias. Luego de aplicar los estadísticos adecuados, los resultados demuestran que no ha habido un cambio significativo en la evolución de activos y pasivos fiscales; lo que nos da a entender que, en una primera aproximación, el reconocimiento del impuesto diferido bajo el enfoque del balance no es útil para la toma de decisiones de los usuarios. Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin 2019-06-24 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://revele.uncoma.edu.ar/index.php/Sociales/article/view/2285 Revista Pilquen. Sección Ciencias Sociales; Vol. 22 Núm. 2 (2019): Revista Pilquen. Sección Ciencias Sociales; 1-12 1851-3123 1666-0579 spa https://revele.uncoma.edu.ar/index.php/Sociales/article/view/2285/58935 https://revele.uncoma.edu.ar/index.php/Sociales/article/view/2285/html Derechos de autor 2019 Revista Pilquen. Sección Ciencias Sociales
institution Universidad Nacional del Comahue
institution_str I-22
repository_str R-128
container_title_str Repositorio de Revistas Electrónicas REVELE (UNComahue)
language Español
format Artículo revista
topic Tax assets
Deferred Tax
IFRS
Tax liabilities
Activos Fiscales
Impuesto Diferido
NIIF
Pasivos Fiscales
spellingShingle Tax assets
Deferred Tax
IFRS
Tax liabilities
Activos Fiscales
Impuesto Diferido
NIIF
Pasivos Fiscales
García Tamayo, Galo Hernán
Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS
topic_facet Tax assets
Deferred Tax
IFRS
Tax liabilities
Activos Fiscales
Impuesto Diferido
NIIF
Pasivos Fiscales
author García Tamayo, Galo Hernán
author_facet García Tamayo, Galo Hernán
author_sort García Tamayo, Galo Hernán
title Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS
title_short Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS
title_full Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS
title_fullStr Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS
title_full_unstemmed Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS
title_sort evolution of assets and tax liabilities: an approximation to its impact with the implementation of ifrs
description The section 29 of the IFRS for SMEs is one of the most controversial rules in the world. This discord is due to the accounting model of Income Tax to be applied in small and medium-sized companies. These standards require the recognition of Deferred Tax under the balance sheet approach for the recording of Income Tax. The problem generated is the cost benefit of applying this methodology in SMEs, since the benefit of its application would not exceed the associated costs of its registration. The objective of this research is to analyze from the quantitative point of view, whether from the accounting point of view the evolution of both fiscal assets and tax liabilities has changed, as a consequence of the entry into force of section 29 Income Taxes. After applying the appropriate statistics, the results show that there has not been a significant change in the evolution of fiscal assets and liabilities; what gives us to understand, that in a first approximation, the recognition of the deferred tax under the balance approach is not useful for the decision making of the users
publisher Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin
publishDate 2019
url https://revele.uncoma.edu.ar/index.php/Sociales/article/view/2285
work_keys_str_mv AT garciatamayogalohernan evolutionofassetsandtaxliabilitiesanapproximationtoitsimpactwiththeimplementationofifrs
AT garciatamayogalohernan evoluciondeactivosypasivosfiscalesunaaproximacionasuincidenciaconlaimplementaciondeifrs
first_indexed 2022-08-19T20:23:25Z
last_indexed 2024-08-12T23:06:17Z
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