The application of the tax effect accounting method in large Spanish companies
by Julian Martinez-Vargas, Gregorio Labatut-Serer, Jesus Tanguma
International Journal of Services and Standards (IJSS), Vol. 5, No. 2, 2009

Abstract: The present study examines the fiscal information provided in the financial statements, evaluating the significance of the differences between the tax effect accounting method proposed by international standards and the taxes payable method, considered much easier in practice. On the other hand, we want to discover how a tax reform that took place in the nineties and the individual or consolidated taxation option may have affected these differences. Furthermore, we assess these differences and whether an accumulation of deferred taxes may be occurring, thus suggesting the need to reconsider their comprehensive allocation, as shown by studies in other countries.

Online publication date: Fri, 17-Jul-2009

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