Resumo

BERTHIN AMENGUAL, Hugo. Conceptos a analizar para la utilización de las Niifs en Bolivia. Fides Et Ratio [online]. 2015, vol.10, n.10, pp. 81-98. ISSN 2071-081X.

IFRSs not implemented to date because they were not officially approved by the Bolivian authorities. With the object that IFRSs are officially recognized by the Bolivian authorities, the National College of Auditors and Accountants Public of Bolivia presented all new standards to the respective government agencies; however, and the factthatthese standards determine, substantial normative changes in the tax part, and the economic value of assets with respect to standards previously approved by the State, not been officially approved to date. The tax laws of the country controlled and regulated by the National Tax Service (SIN), determine adjustments of accounting profit, and tax income (Law N° 843 and regulations), increasing and decreasing the profit obtained with some accounting adjustments to determine the 25% on the Income Tax of companies in strict compliance with current Tax Code in the country.

Palavras-chave : IFRS; Use; Delay; Analysis; Approval; Tax; Techniques.