文章基本信息

标题：Análisis de la relación entre contabilidad y fiscalidad en Colombia
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作者：Ernesto María Sierra González
期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2008
卷号：18
期号：31
页码：117-134
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：There has always been a tradition in Colombia regarding the relationship between accountancy and fiscal control, notably concerning the influence of the public institutions responsible for tax control over the regulations guiding Colombian accounting practice. Attempts may well have been made in the past to separate the two dimensions, but the relationship still holds today. The proposed adopting of international accountancy standards (IAS) has made it necessary to separate the two spheres. However, differences in calculation and evaluation methods affect a company's results and thus its tax effect. An attempt was therefore made to analyse this problem, aimed at guaranteeing collection levels and avoiding distortions in the market.
关键词：Accountancy;fiscal control;international accountancy standards;treating differences;Contabilidad;fiscalidad;Normas Internacionales de Contabilidad;tratamiento de las diferencias;Comptabilité;fiscalité;normes internationales de comptabilité;traitement des différences;Contabilidade;fiscalidade;normas internacionais de contabilidade;tratamento das diferenças