The Quality of the Fiscal Information in the IBEX-35 Companies
Gregorio Labatut Serer
Julián Martínez Vargas
In the current process of adaptation from the Spanish regulatory scheme to the International Accounting Standard, the future accounting treatment of the Income Tax suppose bigger demands of information that will bear new formal obligations for the companies. Above all this perspectives of the accounting reformation, in this work, we will carry out an evaluation of the fiscal information presented by the large companies to check if they respond to the demands of the current regulatory scheme from their implatation in 1990, and if the possible initial deficiencies have overcome with the pass of the years. Also we will analyze some questions with relevant incidence in the quality of the fiscal information in the years of the study (1990-2002), as it can be the tax consolidated system, the balances sheet revaluation of 1996 and the carryforwards of unused tax credits.
quality of the fiscal information, tax consolidated, balances sheet revaluation, carryforwards of unused tax credits. Revista de Contabilidad
In order to set up a list of libraries that you have access to,
you must first login
or sign up.
Then set up a personal list of libraries from your profile page by
clicking on your user name at the top right of any screen.