Tributación de los activos biológicos: gastos deducibles o capitalización en el activo
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| Автор: | |
|---|---|
| Формат: | artículo original |
| Статус: | Versión publicada |
| Дата публикации: | 2021 |
| Описание: | 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. |
| Страна: | Portal de Revistas UCR |
| Институт: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Язык: | Español |
| OAI Identifier: | oai:archivo.portal.ucr.ac.cr:article/48847 |
| Online-ссылка: | https://archivo.revistas.ucr.ac.cr/index.php/juridicas/article/view/48847 |