Tributación de los activos biológicos: gastos deducibles o capitalización en el activo
محفوظ في:
| المؤلف: | |
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| التنسيق: | artículo original |
| الحالة: | Versión publicada |
| تاريخ النشر: | 2021 |
| الوصف: | This essay reviews the concept of biological assets in accordance with IAS 41, the adoption of international financial standards by the Costa Rican legal system and their interpretation by the Tax Administration. In addition, the tax regulations related to biological assets and their application to specific cases are analyzed through administrative and judicial jurisprudence. |
| البلد: | Portal de Revistas UCR |
| المؤسسة: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| اللغة: | Español |
| OAI Identifier: | oai:portal.ucr.ac.cr:article/48847 |
| الوصول للمادة أونلاين: | https://revistas.ucr.ac.cr/index.php/juridicas/article/view/48847 |