Reconciliation of income taxes: A study under tax regulations and accounting regulations
In Ecuador the application of International Financial Reporting Standards (IFRS) arises from the globalization of the economy. This process has generated some differences between tax and accounting matters, thus creating deferred taxes. In consecuense the present investigation proposes to design a g...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Fundación Koinonia
2020-05-01
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| Series: | Revista Arbitrada Interdisciplinaria Koinonía |
| Subjects: | |
| Online Access: | https://fundacionkoinonia.com.ve/ojs/index.php/revistakoinonia/article/view/715 |