Corporate income tax accounting in Spain: an empirical study
by Julian Martínez-Vargas; Gregorio Labatut-Serer; Elisabeth Bustos-Contell
International Journal of Critical Accounting (IJCA), Vol. 4, No. 5/6, 2012

Abstract: Since the initial application in Spain of the tax effect accounting method based on the international accounting standards (IAS 12 income tax) in 1990, very few empirical studies have examined whether this method provides significant information for decision making. The paper analyses the fiscal information provided in the financial statements, evaluating the significance of the differences between the tax effect accounting method and the taxes payable method and establishing that this one might be acceptable in small companies.

Online publication date: Thu, 07-Aug-2014

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