Análisis comparativo del tratamiento contable del impuesto a las ganancias en las NIIF y las Normas Colombianas
One of the main reasons why Latin American countries are adopting international standards is because this allows your financial information is accurate and comparable to investors. But when adopting these rules deferred tax companies change with regard to the materiality of the items used in its acc...
| Autor Principal: | Guzmán Herazo, Andrés Felipe |
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| Formato: | info:eu-repo/semantics/article |
| Idioma: | spa |
| Publicado: |
Ciencias Administrativas, Económicas y Contables
2017
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| Materias: | |
| Acceso en línea: |
http://hdl.handle.net/10819/4418 |
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| Sumario: |
One of the main reasons why Latin American countries are adopting international standards is because this allows your financial information is accurate and comparable to investors. But when adopting these rules deferred tax companies change with regard to the materiality of the items used in its accounting directly affecting the presentation of financial statements. Thus it plays an important role implementing IFRS / IAS in Colombia; because the deferred tax accounting estimates used to produce incur later in the presentation of financial statements. |
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