Impacto que genera la medición contable y fiscal de la propiedad planta y equipo por efecto de la aplicación del nuevo marco técnico normativo en Colombia Para empresas del grupo 1 y grupo 2

Abstract

The main objective of this research work is to determine the tax and financial of the accounting and fiscal measurement of plant and equipment property as a result of the application of the new technical regulatory framework in Colombia IFRS, and to do so focus on the differences originated by the application of the accounting technique and those established in the tax regulations related to income tax, study the elements that property, plant and equipment, giving emphasis to the recognition, measurement and presentation of this item in the financial statements, and determine the factors that originate differences that fall directly on the application of deferred tax, present the conclusions that derive from the investigation and design the appropriate accounting policy that adapts with precision to compliance with the accounting standard.