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Subject: NIIF Repository: 40 Year: 2020 Document Type: Artículo

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Title: Análisis de las diferencias en la base contable y en la base fiscal por el reconocimiento y medición de los inventarios bajo NIIF. Aplicación del impuesto diferido / Analysis of differences between “accounting basis” and “fiscal basis” for the recognition and measurement of Inventories under IFRS. Application of deferred tax.
Author: Amaya Osorio, Ciro Alfonso
Language: Español
Repository: 40
Subject: IFRS / Inventories / Fiscal Basis / Accounting Basis / Defered Tax / Temporarly Differences / NIIF / inventarios / base fiscal / base contable / impuesto diferido / diferencias temporarias

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