Reconocimiento y medición de ingresos ordinarios y su incidencia tributaria para Pymes

Abstract

Las NIIF traen una nueva perspectiva contable para las empresas en Colombia, particularmente en su aplicación en las PYMES y la conciliación tributaria que se da frente a la interpretación de la Norma Internacional y lo requerido por el Estatuto Tributario. El presente ensayo busca analizar el reconocimiento y medición de ingresos ordinarios y su incidencia tributaria, particularmente con un acercamiento desde la sección 23 - ingresos ordinarios, su reconocimiento, medición e incidencia en las reglas fiscales del país. En el desarrollo del documento se identifican generalidades de la conciliación contable y fiscal tomando como referencia los marcos técnicos normativos como la NIIF para PYMES, sección 23 y el artículo 28 del Estatuto Tributario.

IFRS bring a new accounting perspective for companies in Colombia, particularly in its application in SMEs and the tax reconciliation that occurs against the interpretation of the International Standard and what is required by the Tax Statute. This essay seeks to analyze the recognition and measurement of ordinary income and its tax incidence, particularly with an approach from section 23 - ordinary income, its recognition, measurement and incidence in the fiscal rules of the country. In the development of the document, general aspects of accounting and tax reconciliation are identified, taking as reference the regulatory technical frameworks such as the IFRS for SMEs, section 23 and article 28 of the Tax Statute. In general, it is concluded that the IFRS entails a demanding process in its implementation and, from the point of view of income, tangible consequences at the tax level due to the causation of the ordinary income of the economic unit. The tax collection of a country will be positively affected to the extent that companies can more reliably present the reality of income.