Accounting, valuation and preparation standards of the annual accounts for the accounting of income tax. Order of the ICAC of February 9, 2016 (III)
DOI:
https://doi.org/10.51302/rcyt.2016.4737Keywords:
deferred tax liabilities related to goodwill, valuation, capitalization and leveling reserve, limits amortization for the years 2013 and 2014Abstract
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.