Tax effect or fee to pay: The Dilemma of Income Tax in SMEs.

Since the publication of the International Financial Reporting Standards for SMEs (IFRS for SMEs), several debates have been created worldwide, due to the dilemma regarding the method to be used to record the Income Tax. The objective of this article is to study the tensions that have been generated...

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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 2024
Materias:
Tax effect
Fee to pay
Deferred tax; Income tax
Efecto impositivo
Cuota a pagar
Impuesto diferido
Impuesto a las ganancias
Acceso en línea:https://revele.uncoma.edu.ar/index.php/Sociales/article/view/5413
Aporte de:
Repositorio de Revistas Electrónicas REVELE (UNComahue) de Universidad Nacional del Comahue

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