The Resource Patrimonios en fideicomiso como entidades estructuradas ante la contabilidad internacional

Patrimonios en fideicomiso como entidades estructuradas ante la contabilidad internacional

Label
Patrimonios en fideicomiso como entidades estructuradas ante la contabilidad internacional
Title
Patrimonios en fideicomiso como entidades estructuradas ante la contabilidad internacional
Creator
Subject
Language
eng
Summary
How should a trust fund be taxed at the international level? Necessary prior step is the examination of its incardination in the filed of international accounting standards. The research leads to the analysis of three key notions: 1st the notion of structured entity, 2nd the notion of investment entity, 3rd the identification of what activity is relevant to define the relationship of control
Citation source
In: Quincena fiscal. - Cizur Menor. - (2018), no. 17 ; p. 73-97
http://library.link/vocab/creatorName
Miguel Canuto, E. de
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • IFRS
  • IAS
  • trust
  • investment company
  • control
  • fair value
Label
Patrimonios en fideicomiso como entidades estructuradas ante la contabilidad internacional
Instantiates
Publication
Label
Patrimonios en fideicomiso como entidades estructuradas ante la contabilidad internacional
Publication

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