Estudio de viabilidad para la implementación de la sección 29 NIIF para pymes “Impuesto a las ganancias” en la compañía comercializadora Giraldo y Gómez & CIA S.A. para el año gravable 2017

Abstract

The company Comercializadora Giraldo y Gómez y Cía. S.A. it was accepted to the international standards and it was classified in group 2, so that the sections of the IFRS for SMEs are introduced. The objective of the work is to propose the implementation of section 29 IFRS for SMEs "income tax" taking into account, the fiscal regulations for the taxable year 2017. Section 29 IFRS for SMEs will determine the current tax based on the income statement and for the deferred tax, there is a difference between the accounting and fiscal results, which can be classified as permanent or temporary. As for the temporary differences, they can be of the active or passive order, since they depend on the deferred tax; In the meantime, permanent differences can't be reconciled in subsequent periods and will result in a higher or lower tax payable. To finish, the accounting entry of the tax to be charged will be made and the result of this will be shown in the financial statements.