Tax and accounting regime of non-profit entities
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comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Tax and accounting regime of non-profit entitiesAutoria
Tutor/Supervisor; Universitat.Departament
Arnau Paradís, Andrés; Universitat Jaume I. Departament de Finances i Comptabilitat.Data de publicació
2020-07-16Editor
Universitat Jaume IResum
The objective of this assignment is to analyse the accounting and tax differences of non-profit entities in comparison to the rest, highlighting several differences regarding the preparation of the annual accounts of ... [+]
The objective of this assignment is to analyse the accounting and tax differences of non-profit entities in comparison to the rest, highlighting several differences regarding the preparation of the annual accounts of foundations and associations of public utility (not including statements with regards to ongoing cash flow situation or changes in equity); the presentation criteria of the financial statements regarding assets and liabilities that are not affected by a market activity; or the particular criteria applicable to income and expenses (for example, long-term expenses or grants awarded to such entities). In the tax field, the main changes are limited to the IS (10% rate, certain exemptions; partial exemptions in the IS for entities that do not exceed 75,000 euros per year), and also other taxes such as the IBI or the IAE. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic: 2019-2020
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
info:eu-repo/semantics/openAccess
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