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Author Cambas Martin, Miguel |
Abstract With the change of the exemption from taxation on dividends that came into effect for fiscal years beginning on or after January 1, 2021, it has been determined that it is necessary to analyze the impact of this change on each company according to its circumstances and, if applicable, to reflect the impact of this change in the annual accounts for accounting purposes. Therefore, the audits of all fiscal years carried out after the tax change should take this change into account, including the accounts for fiscal year 2020, which were prepared after the tax change. This paper has studied the accounting effect of this tax change and has proposed an adjustment and a note in the notes to the financial statements in order to reflect the true and fair view of the annual accounts. |
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Director Castillo Merino, David |
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Degree IQS SM - Master’s Degree in Auditing and Management Control |
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Date 2020-07-24
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