Impuesto diferido de la medición posterior al reconocimiento de las propiedades, planta y equipo

The amendment to the IFRS for SMEs 2015 incorporated the revaluation model with surplus change (other equity interests) into the measurement policy for property, plant and equipment. This allows the adjustment to the fair value of these items in financial accoun-ting, which will result in tax differences, which will be reflected in the deferred tax. The discordance of the financial vs. fiscal accounting comparison is based on the dissimilarities of the recognition and measurement accounting policies, which are revealed as permanent and temporary differences. This article presents the concepts, rules and dynamics to deal with tax differences, and illustrate under the analytical method the methodology for calculating deferred tax that comes from the revalued model of property, plant and equipment.