Mostrar el registro sencillo del ítem
Corporate income tax and the differences between accounting and taxation
dc.contributor.author | Chifiriuc, Liliana | |
dc.contributor.other | Arnau Paradís, Andrés | |
dc.contributor.other | Universitat Jaume I. Departament de Finances i Comptabilitat | |
dc.date.accessioned | 2018-05-04T11:19:34Z | |
dc.date.available | 2018-05-04T11:19:34Z | |
dc.date.issued | 2017-06-13 | |
dc.identifier.uri | http://hdl.handle.net/10234/174496 | |
dc.description | Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2016-2017 | ca_CA |
dc.description.abstract | This paper has as its subject the Corporate Income Tax in Spain, it speaks mainly of the differences that exist between accounting and taxation. It details the objectives and criteria of accounting and also the fiscal rules. The explanation adds some fictitious examples to better reflect the reality of differences, how this are created and how are solved, but in a very basic way, do not really explain everything that can happen in a company. Then two Spanish companies are analyzed, taking the real data for the same period of time, in order to reflect on how this tax affects but above all to detect the magnitude of differences in accounting and taxation. As you can see in this analysis and throughout the work, the differences are very important, you can even find in Annex 1 that, the most of Ibex 35 companies are investigated by a large number of deferred tax assets. | ca_CA |
dc.format.extent | 39 p. | ca_CA |
dc.format.mimetype | application/pdf | ca_CA |
dc.language.iso | eng | ca_CA |
dc.publisher | Universitat Jaume I | ca_CA |
dc.rights.uri | http://rightsstatements.org/vocab/CNE/1.0/ | * |
dc.subject | Grau en Finances i Comptabilitat | ca_CA |
dc.subject | Grado en Finanzas y Contabilidad | ca_CA |
dc.subject | Bachelor's Degree in Finance and Accounting | ca_CA |
dc.title | Corporate income tax and the differences between accounting and taxation | ca_CA |
dc.type | info:eu-repo/semantics/bachelorThesis | ca_CA |
dc.educationLevel | Estudios de Grado | ca_CA |
dc.rights.accessRights | info:eu-repo/semantics/restrictedAccess | ca_CA |
Ficheros en el ítem
Este ítem aparece en la(s) siguiente(s) colección(ones)
-
Grau en Finances i Comptabilitat [443]
FC1049