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Recolector de Ciencia Abierta, RECOLECTA
Article . 2023
Full-Text: http://www.aeca1.org/revistaeca/revista41/41.pdf
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idUS. Depósito de Investigación de la Universidad de Sevilla.
Article . 2023
License: CC BY NC ND
Full-Text: http://www.aeca1.org/revistaeca/revista41/41.pdf
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Diferencias entre resultado contable y base imponible en el nuevo Impuesto sobre Sociedades

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2023 Spain Spanish Publisher:Asociación Española de Contabilidad y Administración de Empresas
Authors: Moreno Rojas, José;

handle: 11441/141584

Diferencias entre resultado contable y base imponible en el nuevo Impuesto sobre Sociedades

Abstract

De forma clara, sistemática y concisa este artículo describe las diferencias más relevantes entre los conceptos de base imponible y resultado contable según la nueva Ley del Impuesto sobre Sociedades (LIS) que consolida a éste como punto de partida para calcular aquélla. También se destaca que "al no regular la LIS determinadas cuestiones, cabe entender que la normativa mercantil y contable relativa a las mismas resulta plenamente eficaz en el ámbito fiscal no produciéndose diferencias entre resultado contable y base imponible

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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