AFECTACIÓN DE LA BASE GRAVABLE DE IMPUESTOS POR CONVERGENCIA A NORMAS INTERNACIONALES DE CONTABILIDAD
Abstract
The accounting and tax figures have always been intimately linked,
when something new is promulgated from each of these, the other
is affected. This paper studies the impact of establishing new accounting
standards - by convergence to International Accounting
Standards and International Financial Reporting Standards known
by their acronyms in Spanish NIC and IFRS, respectively, where it is
very evident that they could affect the tax base of some taxes.
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