{"id":35971,"date":"2023-06-27T11:04:43","date_gmt":"2023-06-27T16:04:43","guid":{"rendered":"https:\/\/acl.com.ec\/?p=35971"},"modified":"2023-06-27T11:58:29","modified_gmt":"2023-06-27T16:58:29","slug":"el-iasb-consulta-sobre-las-modificaciones-propuestas-a-la-norma-de-contabilidad-niif-para-las-pymes-relacionadas-con-la-reforma-fiscal-internacional","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/el-iasb-consulta-sobre-las-modificaciones-propuestas-a-la-norma-de-contabilidad-niif-para-las-pymes-relacionadas-con-la-reforma-fiscal-internacional\/","title":{"rendered":"\u00a0El IASB consulta sobre las modificaciones propuestas a la Norma de Contabilidad NIIF para las PYMES relacionadas con la reforma fiscal internacional"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"35971\" class=\"elementor elementor-35971\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">El IASB consulta sobre las modificaciones propuestas a la Norma de Contabilidad NIIF para las PYMES relacionadas con la reforma fiscal internacional<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">El Consejo de Normas Internacionales de Contabilidad (IASB) el 1 de junio propuso modificaciones a la Norma de Contabilidad NIIF para las Pymes para ayudar a las peque\u00f1as y medianas entidades <a href=\"https:\/\/acl.com.ec\/en\/material-educativo-de-la-norma-de-contabilidad-niif\/\">(PYME)<\/a> a \u200b\u200bresponder a la reforma fiscal internacional. Es la primera vez que el IASB propone modificaciones urgentes a la Norma fuera de su revisi\u00f3n peri\u00f3dica.<\/span><\/p><p><span style=\"font-weight: 400;\">Las modificaciones propuestas a la secci\u00f3n de impuesto a las ganancias de la Norma proporcionar\u00edan el mismo alivio que las modificaciones a la NIC 12 impuestos a las ganancias emitidas en mayo de 2023 y vienen en respuesta a las reglas modelo del pilar dos de la Organizaci\u00f3n para la Cooperaci\u00f3n y el Desarrollo Econ\u00f3micos (OCDE).<\/span><\/p><p><span style=\"font-weight: 400;\">Las enmiendas propuestas:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">introducir una excepci\u00f3n temporal a la contabilidad de los impuestos diferidos que surjan de la implementaci\u00f3n de las reglas modelo del Pilar Dos;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">introducir requisitos de divulgaci\u00f3n espec\u00edficos en los per\u00edodos en que la legislaci\u00f3n del Pilar Dos est\u00e9 en vigor; y<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">aclarar que &#8216;otros eventos&#8217; en el objetivo de divulgaci\u00f3n para el impuesto sobre la renta incluye la legislaci\u00f3n del Pilar Dos promulgada o sustancialmente promulgada.<\/span><\/li><\/ul><p><b>Fuente: <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS<\/a><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container 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elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>El IASB consulta sobre las modificaciones propuestas a la Norma de Contabilidad NIIF para las PYMES relacionadas con la reforma fiscal internacional El Consejo de Normas Internacionales de Contabilidad (IASB) el 1 de junio propuso modificaciones a la Norma de Contabilidad NIIF para las Pymes para ayudar a las peque\u00f1as y medianas entidades (PYME) a [&hellip;]<\/p>","protected":false},"author":3,"featured_media":35972,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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