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Regimen Transitorio De Implantación De La Nueva Normativa Contable

Author

Listed:
  • Rafael Cosín Ochaita

    (Agencia Estatal de Administraci Tributaria)

Abstract

La Ley 16/2007 de reforma y adaptación de la legislación mercantil en materia contable y el Real Decreto 1514/2007 por el que se aprueba el nuevo Plan General de Contabilidad han introducido en España las Normas Internacionales de Contabilidad. Esta reforma, en cuanto la base imponible del Impuesto sobre Sociedades, parte del resultado contable, tiene una clara incidencia en la imposición. En este trabajo se analiza el régimen transitorio de implantación de la nueva normativa contable y las previsiones fiscales en la Ley 4/2008.

Suggested Citation

  • Rafael Cosín Ochaita, 2009. "Regimen Transitorio De Implantación De La Nueva Normativa Contable," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 130(1), pages 9-24, March.
    • Handle: RePEc:hpe:crotri:y:2009:v:130:i:1:p:9-24
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    More about this item

    Keywords

    Impuesto sobre Sociedades; Plan General Contable; reforma contable.;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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