Distribución de utilidades gravadas y no gravadas bajo la aplicación del nuevo marco normativo - NIIF y su efecto al calcular el impuesto diferido

Abstract

This work is facing the problem of mining, about: ¿if it is suitable for artisanal miners evaluate artisanal mining rights under the structure of International Financial Reporting Standards (IFRS)?. About that, our target was to discuss the advantages and disadvantages faced by miners to assess them against the structure of IFRS in the artisanal mining in Colombia titles. The methodology used was documentary review of rules, laws, news, views of different writers and columnists, internet articles, institutional websites of the National Mining Agency Fedesarrollo and some books. Our exercise sought to illustrate about the importance to diagnose, understand and raise awareness of the problem and the needs of business formalization of artisanal mining and SMEs in this activity. As well as showing the most relevant difficulties that SMEs will have to adjust and / or adapt to the new requirements of IFRS recently adopted by the country.