RJUR-5566 Introducción al Derecho

Trains the students in the differences or incongruence between the accounting and tax treatment of transactions or of the figures included in financial statements. Analyzes the different line items of a balance sheet as to determine their treatment in income tax statements and their consequences when determining taxes. Additionally, it explains those phenomena that affect the determination of the in the income tax, based upon accounting regulations.




Angel Vallejo Pablo