Resumen

The marketing of food products for mass consumption is one of the major contributors to the economy in the city of Ibagué. This business model, its commercial strategies and its dizzying growth in the last decade, allows us to choose this scheme for the application of the new financial information process based on IFRS, group II and its effects on the taxation of deferred taxes, caused by the process of convergence of financial statements made under Decree 2649 of 1993 to opening financial statements under international financial reporting standards. In accordance with these changes, it is intended to analyze the impact generated by convergence. This convergence process is a reality for all Colombian companies. Regardless of the group in which they belong, the key to the process of convergence to international financial reporting standards is to recognize the positive or negative aspects that can generate the implementation or modification of a new accounting policy in the organization, many public accountants in Colombia begin to know and apply the International Financial Reporting Standards (IFRS), for the need to have accounting and financial information clearer and more transparent for the investor and the general public and that in turn is useful for economic decision making. For the development of this investigation will be carried out under cases of suppositions, due to the high degree of confidentiality that the administrators of this information possess, being their duty to facilitate information to third parties, the decision of each one of them will be respected.