CASO PERDIDA FISCAL

IMPUESTO DIFERIDO

Concepto 2015 2016 2017

Ingresos 500,000,000 700,000,000 900,000,000
Costos + Gastos
procedentes - 550,000,000 - 670,000,000 - 780,000,000
Resultado Antes de
Impuestos - 50,000,000 30,000,000 120,000,000 100,000,000
Tarifa 34% 34% 34%
Impuesto a las Ganancias
- 17,000,000 10,200,000 40,800,000 34,000,000
 CASO PERDIDA FISCAL
IMPUESTO DIFERIDO

1_2015 CUENTA DB CR
4404 Ingreso por T Ganancias 17,000,000

171025 Activo por T Diferido 17,000,000 1_2015

Sumas Iguales 17,000,000 17,000,000 2_2016

3_2017

2_2016 CUENTA DB CR
5404 Gasto Impuesto de Renta 10,200,000
171025 Activo por T Diferido 10,200,000
Sumas Iguales 10,200,000 10,200,000

3_2017 CUENTA DB CR
5404 Gasto Impuesto de Renta 40,800,000
171025 Activo por T Diferido 6,800,000
2404 T Renta Por Pagar 34,000,000
Sumas Iguales 40,800,000 40,800,000
 CASO PERDIDA FISCAL
IMPUESTO DIFERIDO

171025 2404
ACTIVO POR T DIFERIDO T RENTA POR PAGAR

17,000,000 34,000,000

10,200,000
6,800,000

17,000,000 17,000,000
-
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Vehiculo 50,000,000
Arriendo Mensual 2,000,000
Valor Residual 10,000,000
Vida Util NIIF 10
Vida Util Colgap Fiscal 5
COLGAP C. HISTORICO DEP ANIO DEP ANIO
PERIODOS
1 50,000,000 20% 10,000,000
2 20% 10,000,000
3 20% 10,000,000
4 20% 10,000,000
5 20% 10,000,000
50,000,000 50,000,000

NIIF
PERIODOS C. HISTORICO VR RESIDUAL IMPORTE DEPREC
1 50,000,000 10,000,000 40,000,000
2
3
4
5
6
7
8
9
10
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COLGAP - FISCAL
DEP ACUMULADA VALOR EN LIBROS ANIO
2013
10,000,000 40,000,000 2014
20,000,000 30,000,000 2015
30,000,000 20,000,000 2016
40,000,000 10,000,000 2017
50,000,000 - 2018
- 2019
2020
2021
2022

DEP ANIO DEP ANIO DEP ACUMULADA VALOR EN LIBROS

10% 4,000,000 4,000,000 46,000,000
10% 4,000,000 8,000,000 42,000,000
10% 4,000,000 12,000,000 38,000,000
10% 4,000,000 16,000,000 34,000,000
10% 4,000,000 20,000,000 30,000,000
10% 4,000,000 24,000,000 26,000,000
10% 4,000,000 28,000,000 22,000,000
10% 4,000,000 32,000,000 18,000,000
10% 4,000,000 36,000,000 14,000,000
10% 4,000,000 40,000,000 10,000,000
-
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OLGAP - FISCAL NIIF

I G UAI IMPUESTO 34% I G UAI
24,000,000 10,000,000 14,000,000 4,760,000 24,000,000 4,000,000 20,000,000
24,000,000 10,000,000 14,000,000 4,760,000 24,000,000 4,000,000 20,000,000
24,000,000 10,000,000 14,000,000 4,760,000 24,000,000 4,000,000 20,000,000
24,000,000 10,000,000 14,000,000 4,760,000 24,000,000 4,000,000 20,000,000
24,000,000 10,000,000 14,000,000 4,760,000 24,000,000 4,000,000 20,000,000
24,000,000 0 24,000,000 8,160,000 24,000,000 4,000,000 20,000,000
24,000,000 0 24,000,000 8,160,000 24,000,000 4,000,000 20,000,000
24,000,000 0 24,000,000 8,160,000 24,000,000 4,000,000 20,000,000
24,000,000 0 24,000,000 8,160,000 24,000,000 4,000,000 20,000,000
24,000,000 0 24,000,000 8,160,000 24,000,000 4,000,000 20,000,000
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GASTO IMPUESTO DIF T FISCAL-T NIIF CUENTA DB

IMPUESTO 34% 5404 Gasto T Ganancias 6,800,000
6,800,000 - 2,040,000 2404 T Renta Por Pagar
6,800,000 - 2,040,000 2725 Pasivo T Diferido
6,800,000 - 2,040,000 Sumas Iguales 6,800,000
6,800,000 - 2,040,000
6,800,000 - 2,040,000
6,800,000 1,360,000 CUENTA DB
6,800,000 1,360,000 5404 Gasto T Ganancias 6,800,000
6,800,000 1,360,000 2404 T Renta Por Pagar
6,800,000 1,360,000 2725 Pasivo T Diferido 1,360,000
6,800,000 1,360,000 Sumas Iguales 8,160,000
- 3,400,000
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CR 2725
Pasivo T Diferido
4,760,000 2,040,000
2,040,000 2,040,000
6,800,000 2,040,000
2,040,000
2,040,000
CR 1,360,000
1,360,000
8,160,000 1,360,000
1,360,000
8,160,000 1,360,000
6,800,000 10,200,000
3,400,000 Corresponde al T del Valor Residual
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l T del Valor Residual

 PROPIEDAD DE INVERSION
MEDICION A VALOR RAZONABLE

ANIO AVALUOS VAR COLGAP - Fiscal

2015 100,000,000 I G
2016 120,000,000 20,000,000 24,000,000 -
2017 150,000,000 30,000,000 24,000,000 -
2018 180,000,000 30,000,000 24,000,000 -
24,000,000 -
Arriendo Anual
2016 20,000,000
2017 20,000,000
2018 20,000,000
 PROPIEDAD DE INVERSION
MEDICION A VALOR RAZONABLE

NIIF
UAI T GANANCIAS I I Plusvalia Inm G
24,000,000 8,160,000 24,000,000 -
24,000,000 8,160,000 24,000,000 20,000,000 -
24,000,000 8,160,000 24,000,000 30,000,000 -
24,000,000 8,160,000 24,000,000 30,000,000 -
80,000,000
 PROPIEDAD DE INVERSION
MEDICION A VALOR RAZONABLE

UAI T GANANCIAS DIF T Fiscal - NIIF 2725

24,000,000 8,160,000 - T Impuesto Diferido
44,000,000 14,960,000 - 6,800,000
54,000,000 11,160,000 - 3,000,000
54,000,000 11,160,000 - 3,000,000 4,800,000

4,800,000
 PROPIEDAD DE INVERSION
MEDICION A VALOR RAZONABLE

Impuesto Diferido
6,800,000
3,000,000

3,000,000

12,800,000
8,000,000