Normas de registro, valoración y elaboración de las cuentas anuales para la contabilización del impuesto sobre beneficios. Resolución  del ICAC de 9 de febrero de 2016 (III)

Miguel Ángel Gálvez Linares; Ángel Montes Carrillo

doi:10.51302/rcyt.2016.4737

Accounting, valuation and preparation standards of the annual accounts for the accounting of income tax. Order of the ICAC of February 9, 2016 (III)

Authors

Miguel Ángel Gálvez Linares Profesor del CEF.- (España)
Ángel Montes Carrillo Profesor del CEF.- (España)

DOI:

https://doi.org/10.51302/rcyt.2016.4737

Keywords:

deferred tax liabilities related to goodwill, valuation, capitalization and leveling reserve, limits amortization for the years 2013 and 2014

Abstract

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.

Downloads

Download data is not yet available.

Downloads

PDF (Español (España))

Published

2016-09-07

How to Cite

Gálvez Linares, M. Ángel, & Montes Carrillo, Ángel. (2016). Accounting, valuation and preparation standards of the annual accounts for the accounting of income tax. Order of the ICAC of February 9, 2016 (III). Revista De Contabilidad Y Tributación. CEF, (401-402), 199–246. https://doi.org/10.51302/rcyt.2016.4737