Course in accounting aspects of the Corporation Tax

The new regulations, both fiscal (Company Tax Law) and accounting (ICAC resolution) makes a review of the accounting tax problem, until now regulated in the 13th Standard of the General Accounting Plan. We review in this course the fundamental aspects of this standard and introduce the novelties produced after the aforementioned reforms.

- Determine the accounting result based on the data presented by a society at the end of the exercise. - Acquire the necessary knowledge to know how to make adjustments on the accounting result to reach the tax tax base in terms of permanent and temporary differences. - Analyze the fiscal regulations to understand the concept of negative tax bases and carry out their accounting notes. - Review the fiscal and accounting regulations as soon as possible temporary differences referred to amortizations and provisions. - Understand the principle of accrual in the accounting and fiscal field, and its consequences in the different temporal criteria. - Analyze the exemptions and bonuses of the new tax law and its accounting reflection.

The double version of the “Accounting aspects of the Corporation Tax” course both in accounting and fiscal matters allows a variety of labor application of branches in branches and: - administrative positions in companies. - Professionals of the company's accounting department. - Professionals of the Fiscal Department of the Company. - Autonomous professionals dedicated to fiscal advice.

This course aims to train the student in the basic fiscal aspects of the Corporation Tax and their accounting involvement. The student will learn to carry out the necessary accounting notes at the end of the year related to the current and deferred tax, being prepared at all times for its accounting, regardless of the possible fiscal reforms that may arise.

Aimed at both accounting professionals and graduates / graduates in and management of business or people who have knowledge in accounting and taxation and wish to deepen the accounting aspects of the tax. It also addresses those law graduated professionals who know the fiscal part of the tax but need to adapt it to the accounting field.

This training is not included in the scope of official regulated training (Infant Education, Primary Education, Secondary Education, Official Professional Training FP, Baccalaureate, University Degree, Official University Master and PhD). It is therefore a complementary and/or specialization training, aimed at acquiring certain skills, skills or aptitudes of a professional nature, being able to be barely as merit in workbags and/or opposition competitions, always within the complementary training section and/or continuous training being always essential to review the specific requirements of the public labor stock of the public labor stock market.