by Ignacio Becerra Guibert · CISS · tapa dura · ISBN 9788499546568
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«El cierre fiscal y contable. Ejercicio 2015» is Ignacio Becerra Guibert's technical manual on the accounting and tax year-end close, published by CISS in hardback.
The book guides the accounting close for fiscal year 2015: starting from the accounting result, it applies off-balance-sheet adjustments to determine the taxable base for Corporate Income Tax. It covers Law 27/2014 and Royal Decree 634/2015 and addresses depreciation, financial assets, related-party transactions and special regimes.
First edition, in Spanish, with 1,504 pages, published in October 2015.
Aimed at tax advisors, auditors, accountants, administrative managers and finance departments facing the year-end close.
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