The objective of this research is to analyze, show the management and application of the new regulations that Law 1314 of 2009 brings, since all companies in Colombia involve changes in their organization, for this purpose a company was taken and it emerged the research question What are the criteria for the recognition and measurement of the deferred tax in the bus company El Poblado Laureles SA, as established in the International Financial Reporting Standards - IFRS ?, in this context the company is in its implementation and application of the deferred tax.