Cálculo del impuesto diferido y su impacto en el impuesto a la renta de las empresas controladas por la Superintendencia de Compañías en el cantón Ambato
The purpose of this paper is to verify the impact that the application of deferred taxes generates in the calculation of the income tax of the industrial companies controlled by the Superintendence of Companies, for which started by analyzing the important role played by both the International Financial Reporting Standards and the Organic Law of the Internal Tax Regime in the presentation of results at the end of a company's economic period. Based on what has been proposed to analyze the calculation of deferred taxes recorded in each of the companies considered as part of the sample, taking as a main tool the 10 cases established by the SRI in art.innumerate after art. 28 of the RLORTI, in addition to verifying its application form according to NIIF . Thus, it is proposed as a hypothesis to determine whether the calculation of the deferred tax has a significant influence on corporate income tax. For the verification of the hypothesis, the calculation of the IR was studied, considering the registration of temporary differences according to the accounting and tax regulations and thus verify whether or not there is an impact and how it acts.