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Orientador(es)
Resumo(s)
While the accounting information is prepared to provide the process of decision making and the taxation information aims to the normal functioning of the state. And as a consequence of the different objectives persist differences between both normative. While in Portugal the relationship between accounting and taxation based on a model of partial dependency, this cannot justify the supremacy of one another.
It is from this assumption that gives us develop this research in order to gather evidence to support and justify. We used for this purpose, information collected in a group of smaller companies to try to identify what separates accounting standards and tax only in respect of the recognition and measurement of tangible fixed assets (AFT) to determine if such differences could well, or not justify a fiscal adjustments. The results show there are no, which leads us to conclude the existence of conditioning of taxation when defining accounting policies.
Descrição
Palavras-chave
Financial reporting Tax information Factors surrounding Adjustments to outsider the accounts
Contexto Educativo
Citação
Rodrigues, Fernando J.P.A.; Pires, Amélia, M.M.; Hélio, Pereira (2014). A definição das políticas contabilísticas e a sua relação com as principais forças da envolvente: uma interpretação e alguma evidência sobre a influência que é exercida pela fiscalidade. In XXIV Jornadas Luso-Espanholas de Gestão Científica. Leiria
Editora
Instituto Politécnico de Leiria