Main Differences Tax under IFRS Framework in Colombia

With the implementation of the International Financial Reporting Standards (IFRS), the product of the convergence process towards international standards in Colombia, differences between the accounting and financial information and the tax base or fiscal information, as it is known, must be presente...

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Bibliographic Details
Main Authors: Martha Cecilia Álvarez Osorio, Lina María Muñoz Osorio, Diana Sirley Tabares Higuita, Nora Elvira Hernández Montoya
Format: Article
Language:English
Published: OmniaScience 2017-12-01
Series:Harvard Deusto Business Research
Online Access:http://www.hdbresearch.com/index.php/hdbr/article/view/136