We continue with the analysis of the resolution of February 9, 2016, the Institute of Accounting and Auditing, setting standards and criteria for registration, evaluation and preparation of the annual accounts for income tax accounting develop. This time we finish analyzing the provisions of chapter III on assets and deferred tax liabilities and the novel aspects of the Corporate Income Tax Law.Continuamos con el análisis de la Resolución de 9 de febrero de 2016, del Instituto de Contabilidad y Auditoría de Cuentas, por la que se desarrollan normas y criterios de registro, valoración y elaboración de las cuentas anuales para la contabilización del impuesto sobre beneficios. En esta ocasión terminamos de analizar lo establecido en el capítul...
This work analyzes the effect of the application of the necessary requirements in the annual account...
Caso 1. Contabilidad de sociedades. Composición de capital social, adquisición de acciones propias, ...
The present paper ends up with the discussion concerning Corporate Income Tax amendments occurred in...
This work continues with the analysis of the resolution of 9 February 2016, the Institute of Account...
On February 16, 2016 the Spanish Gazette (BOE) published the Resolution of the Official Institute fo...
The work then develops is the third and final part of the series dedicated to the resolution of 28 M...
On March 8, 2013, it was published in the Boletín Oficial del Estado the Order of the Institute of A...
Corporate Income Tax Law (Law 27/2014 of 27 November) has undergone, due to collection needs, two ma...
Caso 1. Contabilidad de sociedades. Accionistas morosos, dividendos pasivos, duplicados de acciones,...
La Sentencia de la Audiencia Nacional de 13 de marzo de 2020 (rec. núm. 668/2016) ha rechazado la pe...
Due to the proximity of the statement period of the Corporate Income Tax usually from 1st to 25th Ju...
IMPUESTO SOBRE BENEFICIO ACTUALIZACIÓNUniversidad de Málaga. Campus de Excelencia Internacional Anda...
Caso 1. Contabilidad de sociedades. Dividendos con cargo a reservas, reducción de capital social por...
Caso 1. Estado de cambios en el patrimonio neto (con efecto fiscal). Caso 2. Emisión de obligaciones...
En el presente trabajo de investigación, se ha analizado la incidencia de los activos fijos en la em...
This work analyzes the effect of the application of the necessary requirements in the annual account...
Caso 1. Contabilidad de sociedades. Composición de capital social, adquisición de acciones propias, ...
The present paper ends up with the discussion concerning Corporate Income Tax amendments occurred in...
This work continues with the analysis of the resolution of 9 February 2016, the Institute of Account...
On February 16, 2016 the Spanish Gazette (BOE) published the Resolution of the Official Institute fo...
The work then develops is the third and final part of the series dedicated to the resolution of 28 M...
On March 8, 2013, it was published in the Boletín Oficial del Estado the Order of the Institute of A...
Corporate Income Tax Law (Law 27/2014 of 27 November) has undergone, due to collection needs, two ma...
Caso 1. Contabilidad de sociedades. Accionistas morosos, dividendos pasivos, duplicados de acciones,...
La Sentencia de la Audiencia Nacional de 13 de marzo de 2020 (rec. núm. 668/2016) ha rechazado la pe...
Due to the proximity of the statement period of the Corporate Income Tax usually from 1st to 25th Ju...
IMPUESTO SOBRE BENEFICIO ACTUALIZACIÓNUniversidad de Málaga. Campus de Excelencia Internacional Anda...
Caso 1. Contabilidad de sociedades. Dividendos con cargo a reservas, reducción de capital social por...
Caso 1. Estado de cambios en el patrimonio neto (con efecto fiscal). Caso 2. Emisión de obligaciones...
En el presente trabajo de investigación, se ha analizado la incidencia de los activos fijos en la em...
This work analyzes the effect of the application of the necessary requirements in the annual account...
Caso 1. Contabilidad de sociedades. Composición de capital social, adquisición de acciones propias, ...
The present paper ends up with the discussion concerning Corporate Income Tax amendments occurred in...