Corporate income tax accounting in Spain: an empirical study
Year of publication: |
2012
|
---|---|
Authors: | Martínez-Vargas, Julian ; Labatut-Serer, Gregorio ; Bustos-Contell, Elisabeth |
Published in: |
International Journal of Critical Accounting. - Inderscience Enterprises Ltd, ISSN 1757-9848. - Vol. 4.2012, 5/6, p. 702-727
|
Publisher: |
Inderscience Enterprises Ltd |
Subject: | corporate income tax | tax effect accounting | deferred tax | Spain | taxes payable method | consolidated taxation | tax accounting | international accounting standards | IAS 12 | decision making | financial statements |
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