{"id":4697,"date":"2019-11-19T18:15:11","date_gmt":"2019-11-19T23:15:11","guid":{"rendered":"https:\/\/incp.org.co\/ContArte\/?p=4697"},"modified":"2026-03-12T00:13:47","modified_gmt":"2026-03-12T05:13:47","slug":"calculo-del-impuesto-diferido-en-niif-para-pymes","status":"publish","type":"post","link":"https:\/\/incp.org.co\/ContArte\/contenidos\/infografias\/2019\/11\/calculo-del-impuesto-diferido-en-niif-para-pymes\/","title":{"rendered":"C\u00e1lculo del impuesto diferido en NIIF para Pymes"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4698\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/1-1.png\" alt=\"\" width=\"800\" height=\"2000\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/1-1.png 800w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/1-1-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/1-1-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/1-1-410x1024.png 410w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-4699\" src=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/2-1.png\" alt=\"\" width=\"800\" height=\"2000\" srcset=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/2-1.png 800w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/2-1-120x300.png 120w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/2-1-768x1920.png 768w, https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/2-1-410x1024.png 410w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><a href=\"https:\/\/incp.org.co\/ContArte\/wp-content\/uploads\/2019\/11\/Calculo-del-impuesto-diferido-en-NIIF-Pymes-20112019.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Infograf\u00eda en formato .PDF<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Es una parte del impuesto a las ganancias que establece la secci\u00f3n 29 de la NIIF Pymes. Se determina de 3 fuentes: las diferencias en la aplicaci\u00f3n de las normas contables y tributarias (Diferencias temporarias), las p\u00e9rdidas fiscales y por \u00faltimo los cr\u00e9ditos fiscales.<\/p>\n","protected":false},"author":10,"featured_media":4700,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,304,305,547],"tags":[],"class_list":["post-4697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-contenidos","category-impuestos","category-infografias","category-tributacion"],"views":589,"_links":{"self":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/4697","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/comments?post=4697"}],"version-history":[{"count":3,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/4697\/revisions"}],"predecessor-version":[{"id":14337,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/posts\/4697\/revisions\/14337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media\/4700"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/media?parent=4697"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/categories?post=4697"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/ContArte\/wp-json\/wp\/v2\/tags?post=4697"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}