Efectos en el impuesto diferido por la convergencia a las Normas Internacionales de Información Financiera en Colombia

Abstract

To determine the effects on deferred taxes from the convergence to International Financial Reporting in Colombia, we conducted a research on deferred taxes, which previously made a comparative examination of the development of accounting internationalization process in Colombia and Latin America and Colombia revealed the backward on this issue. For the development of this work was based on a current picture of the deferred tax in Colombia, their importance in the accounting recognition in the financial reports and implementation according to international standard (IAS 12). Finally we compared the local with the international standard, indicating major differences thus achieving reach final conclusions.