Tratamiento contable y fiscal del impuesto diferido de acuerdo a la NIIF para PYMES en Colombia

Abstract

IFRS or international financial reporting standards are international accounting standards related to the quality and transparency of such financial information. In the case of SMEs, the application of such standards is subject to the conditions derived from their recognition as part of group 2 of the classification contained in the standard. The IFRS defines Group 2 in the opposite way, meaning that they will not be recognized by their characteristics but by their non-characteristics. Thus, in Colombia they were regulated in principle by Law 1314 of 2009, referring to general principles and standards of accounting information, while Decree 3022 of 2013 focused more on specifying the conditions applicable to that Group 2 to which SMEs belong. Thus, the deferred tax established in this instrument is that difference that arises from the accounting and tax treatment of a company's assets or liabilities. Thus, the treatment of SMEs with respect to this requirement has peculiarities that will be developed in this article, focused precisely on the analysis of what the IFRS and national provisions provide in this regard