benefici imposable (pèrdua fiscal)

Terminologia comptable de les NIIF

• ca
  benefici imposable (pèrdua fiscal)
• es
  ganancia (pérdida) fiscal
• fr
  bénéfice imposable (perte fiscale)
• en
  taxable profit (tax loss)
• norma IAS12
• Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).