by Francesc Gómez Valls · Pirámide · tapa blanda · ISBN 9788436811667
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«Tratamiento contable del impuesto sobre sociedades» is the accounting manual by Francesc Gómez Valls, published by Pirámide in paperback (108 pages).
Work focused on the accounting treatment of corporate income tax. It compares accounting and tax regulations, explains permanent and temporary differences, and details the calculation of the tax expense, the amount payable, and its accounting record. It also addresses the treatment of negative results and negative tax bases.
Published in 1998 in Spanish, it falls within the Business and Economics area.
Aimed at accounting students and professionals who want to thoroughly understand the accounting for corporate income tax.
