Accounting and Tax Implications of NIC 19 in Industrial Companies

The main purpose of this paper is to examine the International Accounting Standard (IAS) 19 and its accounting and tax consequences with respect to post-employment benefits in order to address the low cataloging of scientific research so far conducted on labor and tax measures related to these benef...

• Главный автор: UZHCA-MOROCHO, Gabriela Marisela (author)
• Формат: article
• Язык: spa
• Опубликовано: 2024
• Предметы: Benefits; employees; post-employment; short term; labor; taxation; Beneficios; empleados; post empleo; corto plazo; laboral; impuestos
• Online-ссылка: https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/1381