Tesis
Distribución de utilidades gravadas y no gravadas bajo la aplicación del nuevo marco normativo - NIIF y su efecto al calcular el impuesto diferido
Autor
Anzola, Sandra Milena
Morales Garzón, Miguel Leonardo
Páez Vargas, Ivonne Marcela
Institución
Resumen
This paper focuses on the principal tax considerations in Colombia to recognize deferred taxes in IAS 12 income tax in the financial statement, with the aim at responding to incidents and difficulties this recognition to distribute profits to members or shareholders companies, as the result of this decision affect the results thereof.
In this case we will focus on IFRS accounting profit resulting after adjustments to fair value, or the different measurement bases that allows the application of Financial Reporting Standards, and as a result the recalculation of profits taxed partners and untaxed under the new regulatory framework.