La Contabilización del Impuesto sobre Beneficios conforme a la Resolución de 9 de febrero de 2016 del ICAC

Abstract

This article studies the ICAC Resolution of February, 9th 2016 concerning to the accounting of corporate income tax. This regulation is mandatory for all companies, for the preparation of their individual and consolidated Annual Accounts for fiscal years beginning after January, 1st 2015, despite being approved in 2016. In our opinion, this Resolution does not introduce major developments in the accounting and measurement of corporate income tax. The main contributions are the new information requirements to be included in the Notes.