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|a Vargas Restrepo, Carlos Mario
|e autor
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|a Contabilidad tributaria /
|c Carlos Mario Vargas Restrepo.
|
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|a Segunda edición
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|a Bogotá :
|b ECOE Ediciones,
|c 2017.
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|a xxiii, 274 páginas :
|b diagramas ;
|c 24 cm.
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0 |
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|a Colección ciencias empresariales. Área: contabilidad y finanzas
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| 504 |
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|a Incluye referencias bibliográficas
|
| 505 |
0 |
|
|a Fundamentos teóricos y legales de la contabilidad tributaria -- Tratamiento contable y fiscal de algunos hechos económicos particulares -- Cálculo y contabilización de utilidades gravadas y no gravadas -- Conciliaciones contables - fiscales -- Impuesto a las ganancias (corriente y diferido) -- Contabilizción de los impuestos indirectos -- Contabilización de otros impuestos -- Cuentas de orden fiscales: una alternativa para el sistema de registro de las diferencias entre las bases contables y fiscales -- Apéndice: Ejercicio práctico de impuesto sobre la renta -- Abeviaturas usadas
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