The financial performance's positive element in legislation of Spain

Detalhes bibliográficos
Autor(a) principal: Aldeia, Susana
Data de Publicação: 2019
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/11328/3020
Resumo: This paper aims to understand how Spain’s business law approaches the companies financial performance’s positive element. For this purpose, the study analyses the most pertinent business legislation, to identify legal dispositions, national, and international ones, that deals with the income concept. Internationally, it examines the International Accounting Standards (IAS) and the Conceptual Framework of the International Accounting Standard Board (IASB). In national domains, it analyses the Commerce Code (CC), the national accounting rules, and the corporate income tax law (CIT). The results show that, in order to European accounting harmonization, Spain adopts international accounting rules. In the internal domains, the business legislator was extensive because it expressly established the concept of income, not only in accounting law but also in commerce law. In the tax dimensions, the lawmaker assumes the concept implicitly when accepts the accounting profit as the bases for legal person's income tax determination. This research highpoint the Spanish practice in the process of economic concepts' business national laws incorporation. States can see Spain's knowledge. It keeps them resources and time. Although the relevance of the search, it treats only the Spanish experience.
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spelling The financial performance's positive element in legislation of SpainSpainAccountingFinancial performanceIncomeThis paper aims to understand how Spain’s business law approaches the companies financial performance’s positive element. For this purpose, the study analyses the most pertinent business legislation, to identify legal dispositions, national, and international ones, that deals with the income concept. Internationally, it examines the International Accounting Standards (IAS) and the Conceptual Framework of the International Accounting Standard Board (IASB). In national domains, it analyses the Commerce Code (CC), the national accounting rules, and the corporate income tax law (CIT). The results show that, in order to European accounting harmonization, Spain adopts international accounting rules. In the internal domains, the business legislator was extensive because it expressly established the concept of income, not only in accounting law but also in commerce law. In the tax dimensions, the lawmaker assumes the concept implicitly when accepts the accounting profit as the bases for legal person's income tax determination. This research highpoint the Spanish practice in the process of economic concepts' business national laws incorporation. States can see Spain's knowledge. It keeps them resources and time. Although the relevance of the search, it treats only the Spanish experience.2020-02-18T17:48:52Z2020-02-182019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfAldeia, S. (2019). The financial performance's positive element in legislation of Spain. Journal of Entrepreneurship Education, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3020http://hdl.handle.net/11328/3020Aldeia, S. (2019). The financial performance's positive element in legislation of Spain. Journal of Entrepreneurship Education, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3020http://hdl.handle.net/11328/3020eng1098-8394ISSNe: 1528-2651https://www.abacademies.org/articles/The-financial-performance-positive-element-1528-2651-22-6-473.pdfhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessAldeia, Susanareponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-11-16T02:04:27Zoai:repositorio.upt.pt:11328/3020Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T22:39:04.103869Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The financial performance's positive element in legislation of Spain
title The financial performance's positive element in legislation of Spain
spellingShingle The financial performance's positive element in legislation of Spain
Aldeia, Susana
Spain
Accounting
Financial performance
Income
title_short The financial performance's positive element in legislation of Spain
title_full The financial performance's positive element in legislation of Spain
title_fullStr The financial performance's positive element in legislation of Spain
title_full_unstemmed The financial performance's positive element in legislation of Spain
title_sort The financial performance's positive element in legislation of Spain
author Aldeia, Susana
author_facet Aldeia, Susana
author_role author
dc.contributor.author.fl_str_mv Aldeia, Susana
dc.subject.por.fl_str_mv Spain
Accounting
Financial performance
Income
topic Spain
Accounting
Financial performance
Income
description This paper aims to understand how Spain’s business law approaches the companies financial performance’s positive element. For this purpose, the study analyses the most pertinent business legislation, to identify legal dispositions, national, and international ones, that deals with the income concept. Internationally, it examines the International Accounting Standards (IAS) and the Conceptual Framework of the International Accounting Standard Board (IASB). In national domains, it analyses the Commerce Code (CC), the national accounting rules, and the corporate income tax law (CIT). The results show that, in order to European accounting harmonization, Spain adopts international accounting rules. In the internal domains, the business legislator was extensive because it expressly established the concept of income, not only in accounting law but also in commerce law. In the tax dimensions, the lawmaker assumes the concept implicitly when accepts the accounting profit as the bases for legal person's income tax determination. This research highpoint the Spanish practice in the process of economic concepts' business national laws incorporation. States can see Spain's knowledge. It keeps them resources and time. Although the relevance of the search, it treats only the Spanish experience.
publishDate 2019
dc.date.none.fl_str_mv 2019-01-01T00:00:00Z
2020-02-18T17:48:52Z
2020-02-18
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv Aldeia, S. (2019). The financial performance's positive element in legislation of Spain. Journal of Entrepreneurship Education, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3020
http://hdl.handle.net/11328/3020
Aldeia, S. (2019). The financial performance's positive element in legislation of Spain. Journal of Entrepreneurship Education, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3020
http://hdl.handle.net/11328/3020
identifier_str_mv Aldeia, S. (2019). The financial performance's positive element in legislation of Spain. Journal of Entrepreneurship Education, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3020
url http://hdl.handle.net/11328/3020
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1098-8394
ISSNe: 1528-2651
https://www.abacademies.org/articles/The-financial-performance-positive-element-1528-2651-22-6-473.pdf
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by/4.0/
info:eu-repo/semantics/openAccess
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