Nobes, Christopher; Oliveras, Ester; Puig, Xavier - Department of Economics and Business, Universitat … - 2004
accounting differences. The position for Spain is briefly outlined in previous research but without examination of any specific … accounting issues except, in outline only, depreciation and the tax-free revaluation of assets from 1977 to 1983. The absence of … a detailed study of the major tax/accounting linkages for Spain is of particular importance because the relationship is …
