The accrual accounting principle and its implications for Portuguese tax courts decisions
Year of publication: |
2023
|
---|---|
Authors: | Taborda, Daniel ; Sousa, João |
Published in: |
Accounting, Economics, and Law : AEL ; a convivium. - Berlin : De Gruyter, ISSN 2152-2820, ZDB-ID 2629308-0. - Vol. 13.2023, 4, p. 539-562
|
Subject: | accrual accounting principle | principle of justice | tax litigation | Rechnungsabgrenzung | Accruals and deferrals | Portugal |
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