Una Perspectiva Crítica desde el Marco Conceptual Respecto a la Contabilización del Impuesto sobre Beneficios

A Critique of the Conceptual Framework Concerning Accounting for Income Tax

  • Constancio Zamora Ramírez Universidad de Sevilla
  • Guillermo J. Sierra Molina Universidad de Sevilla
Palabras clave: contabilidad internacional, contabilidad financiera, impuesto sobre beneficios, efecto impositivo

Resumen

La revisión de la NIC-12 por el IASC ha supuesto un notable acercamiento a los posicionamientos del FASB con respecto a la contabilización del impuesto sobre beneficios. Esto implica un referente internacional claro para la implantación de una alternativa contable concreta: método de la deuda, asignación comprensiva, enfoque sobre el balance y sin posibilidad de descuento.
Sin embargo, la alternativa escogida ha sido duramente criticada por algunos autores. Por este motivo, este trabajo analiza su consistencia respecto a los valores compartidos de los marcos conceptuales vigen¬tes, evidenciándose diversos problemas de inconsistencias, varios de los cuales han sido corroborados por trabajos empíricos. Por el/o, no consideramos conveniente la normalización internacional desde la pos¬tura adoptada. Finalmente, se realiza una propuesta en la que seguir trabajando.

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Publicado
01-01-2000
Cómo citar
Zamora Ramírez, C., & Sierra Molina, G. J. (2000). Una Perspectiva Crítica desde el Marco Conceptual Respecto a la Contabilización del Impuesto sobre Beneficios. Revista De Contabilidad - Spanish Accounting Review, 3(5), 183-209. Recuperado a partir de https://revistas.um.es/rcsar/article/view/385391
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