NDLI: Imagen fiel y estados financieros: su impacto en la recaudación de impuestos

Content Provider	Semantic Scholar
Author	Jaque, Zócimo Campos
Copyright Year	2015
Abstract	Esta investigacion sugiere analizar el impacto de la gestion de precios de transferencias como minimizacion del gasto tributario, a traves de la presentacion de Estados Financieros por la organizaciones bajo Normas Internacionales de Contabilidad, dando lugar a considerar con cierta profundidad el concepto de imagen fiel que deben ser presentados en los informes financieros, especificamente las empresas multinacionales. Chile desde el ano 2012 incorpora explicitamente una norma sobre precios de transferencias de acuerdo a los lineamientos propuesto por la OCDE.
Starting Page	7
Ending Page	17
Page Count	11
File Format	PDF HTM / HTML
Volume Number	1
Alternate Webpage(s)	http://ppct.caicyt.gov.ar/index.php/rain/article/download/v1n2a02/6655
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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