Armonización contable y fiscal de la Ley del Impuesto Sobre la Renta y las Normas de Información Financiera en empresas constructoras

The accounts of any company should be developed basedon the International Accounting Standard Boards(iasb), in addition to complying with the fiscal guidelinesestablished by law, resulting disparity when registeringan operation, because the objectives of both regulationsare different, so both procedures and results will be too.The cause of these differences are rooted in that accountingis constantly evolving, seeking procedures that allowcompanies to stay current and competitive in a globalizedworld, while our tax laws seem to be left behind. In additionto the ambiguities of the Act, this is not very clear todefine specific concepts. Therefore it becomes essentialto analyze carefully both regulations to comply with taxobligations and also to the financial statements accuratelyreflect the real situation of enterprises.