Evolution of assets and tax liabilities: an approximation to its impact with the implementation of IFRS

The section 29 of the IFRS for SMEs is one of the most controversial rules in the world. This discord is due to the accounting model of Income Tax to be applied in small and medium-sized companies. These standards require the recognition of Deferred Tax under the balance sheet approach for the recor...

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Detalles Bibliográficos
Autor principal: García Tamayo, Galo Hernán
Formato: Artículo revista
Lenguaje:Español
Publicado: Centro Universitario Regional Zona Atlántica - Universidad Nacional del Comahue - Argentin 2019
Materias:
Tax assets
Deferred Tax
IFRS
Tax liabilities
Activos Fiscales
Impuesto Diferido
NIIF
Pasivos Fiscales
Acceso en línea:https://revele.uncoma.edu.ar/index.php/Sociales/article/view/2285
Aporte de:
Repositorio de Revistas Electrónicas REVELE (UNComahue) de Universidad Nacional del Comahue

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