Tratamiento del impuesto diferido en PYMES del sector agrícola: una aproximación desde la normativa contable internacional

Abstract

Deferred tax was an accounting category that significantly impacted the financial structure of companies, serving as a mechanism for controlling income tax. Improper treatment (particularly under Section 29 of the IFRS for SMEs) could distort financial information and expose organizations to legal sanctions. The purpose of this study was to analyze how commercial companies in the agricultural sector in Colombia managed deferred taxes, identifying the characteristics of these companies, the events that gave rise to deferred taxes in this sector, and the degree of preparation of the companies to control and record them by the International Financial Reporting Standards for SMEs and the tax regulations in force in Colombia. The methodology applied was a systematic literature review, structured into six stages: formulation of research questions, selection of sources, identification of relevant documents, quality assessment, data extraction, and final analysis. Among the most relevant findings was the complexity of measuring income tax, a recurring challenge in several Latin American countries. In this context, tax reconciliation played a crucial role, alongside the principles of tax equity and progressivity, by providing a solid foundation for the proper recognition and accounting of deferred tax assets and liabilities. It was concluded that companies in the agricultural sector needed to continuously review and adjust their accounting policies, as the appropriate treatment of deferred tax not only ensured regulatory compliance but also enhanced the transparency and reliability of financial information.