Calculadora de Impuesto Diferido NIA 12
La NIA 12.5 define una diferencia temporaria como la diferencia entre el valor en libros de un activo o pasivo en el estado de situación financiera y su base fiscal. Estas diferencias temporarias son gravables (creando pasivos por impuesto diferido) o deducibles (creando activos por impuesto diferido).
IAS 12 · LIVE
Deferred tax, audit-ready.
Not just computed.
inputs.conf
ias12.conf
README.md
01// engagement— IAS 12.1
02entity_name=
03reporting_period=
04currency=
06// tax_parameters— IAS 12.47
07statutory_rate=%
08future_rate=% · for reversal period (optional)
09opening_dta=€
10opening_dtl=€
11rate.rationale=
Tax rate + opening position rationale (IAS 12.47)
13// temp_differences— IAS 12.15-24
DescriptionTypeCarrying amtTax baseRec / OCI
20// dta_recognition— IAS 12.24 · .34-35
Recognition criteria supporting DTA (tick any applicable):
21
22
23
24
25
27recognition.rationale=
DTA recognition · future profit + planning (IAS 12.24 · .34-35)
30// journal_entries— IAS 12.57-61A · auto-derived
Enter temporary differences to generate journal entries.
Journal entries · P&L + OCI movement (IAS 12.57-61A)
36// offset_assessment— IAS 12.74 · net vs gross
37legal_right=legally enforceable right to set off current tax
38same_entity=DTA and DTL relate to same taxable entity
39same_authority=same taxation authority
40offset.rationale=
Offset assessment · 3-criteria test (IAS 12.74)
44// etr_reconciliation— IAS 12.81(c)
45accounting_profit=€ · PBT
46total_tax_charge=€ · current + deferred
47reconciling_items=
ETR reconciliation · statutory vs effective (IAS 12.81(c))
52// ca_sensitivity— ISA 540.A128 · carrying ±25%
Enter temp differences to run sensitivity.
CA sensitivity · ±25% carrying amount impact (ISA 540)
58// uncertain_tax_positions— IFRIC 23
IFRIC 23 assessment applied:
59
60
61
62
63
64positions.summary=
Uncertain tax positions · IFRIC 23 assessment
68// risk_warnings— ISA 540 · rule engine
Enter temp differences to run risk analysis.
Risk warnings · 6-rule engine (ISA 540)
74// disclosure_and_conclusion— IAS 12.79-88
Tick disclosure items addressed in FS note:
75IAS 12.79
76IAS 12.81(ab)
77IAS 12.81(c)
78IAS 12.81(d)
79IAS 12.81(e)
80IAS 12.81(f)
81IAS 12.81(g)
82IAS 12.81(e)
83IAS 12.81(i)
84IAS 12.74
85IFRIC 23
86IAS 12.4A
99conclusion.narrative=
Disclosure checklist + conclusion · IAS 12.79-88
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1
Introduce tus datos
Ingresa las cifras de tus estados financieros o estimaciones de planificación.
2
Obtén resultados al instante
Cálculos conformes con las NIA/NIIF con metodología documentada.
3
Exporta a papeles de trabajo
Copia o descarga documentación lista para tu expediente de auditoría.