Accounting aspects of Law 14/2013, of 27 september, on support for entrepreneurs and their internationalization

Abstract

In the present work we include the questions that concern the accounting from the Law 14/2013 on support for entrepreneurs and their internationalization. Among them, the most important is respect to accounting for Value added tax when there are taxable and which are covered by the regime of cash basis. Likewise, it is also necessary to emphasize the modification of the criteria for the development of balance, statement of changes in equity shortcuts.