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Exogenous taxable year 2018: 9 last minute adjustments are introduced.

Resolution 000024 of April 9, 2019, with which adjustments were introduced to the exogenous information for the taxable year 2018, was included in the official gazette of April 16, 2019, which only circulated on the internet on April 23. The most important adjustment affects the preparation of formats 1001 and 2276. After having announced it … Read more

ESFA: disclosure of errors, adjustments and changes in accounting policies.

The process of preparing the ESFA should have been carried out at the end of December 31, 2015, in the case of SMEs. In this editorial we mention some consequences of the convergence to International Standards, and what information an entity must disclose about the adjustments in the ESFA. Based on CTCP Concept 145 of … Read more