The going concern's accounting principle and its incorporation in corporate income tax law of Spain
The main goal of this paper is to understand how the going concern’s accounting principle was merged in the Spanish corporate income tax law. During this study the national tax law dispositions was analysed and an effort was made towards understanding what kind of tax figures or tax rules obey the i...
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| Format: | conferenceObject |
| Language: | eng |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://hdl.handle.net/11328/2709 |
| Country: | Portugal |
| Oai: | oai:repositorio.uportu.pt:11328/2709 |