Propuesta metodológica de la aplicación de la NIC 12 en el sector camaronero de la ciudad de Guayaquil.

Abstract

The objective of this study was to design a methodological proposal based on the application of the international accounting standard IAS 12 in the shrimp sector of the city of Guayaquil, with the objective that the companies of this sector have a correct application of this standard as a component for the determination of real results and taxable income tax base. The study was descriptive and non-experimental. It was determined that the highest percentage of shrimp companies in the province of Guayas present their financial statements on an annual basis, and the highest percentage of accounting professionals do not correctly apply deferred taxes at the end of the fiscal year. This methodological proposal will provide a guide analyzing in 5 phases the application of IAS 12 and supported by the current tax regulations.