IFRS and Taxation: Challenges and Opportunities for Tax Administrations

As a result of the adoption of the International Financial Reporting Standards (IFRS), several principles for the presentation and measurement of accounting elements have changed significantly in relation to the practices that had been previously applied. This makes it necessary for control agencies...

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Detalles Bibliográficos
Autor Principal: Chávez, Luis A.
Formato: Artículo (Article)
Lenguaje:Español (Spanish)
Publicado: Centro de Estudios Fiscales 2020
Acceso en línea:https://revistas.uexternado.edu.co/index.php/fiscal/article/view/6573