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IMPUESTO SOBRE PATRIMONIO [2 records]
Record 1 - internal organization data 2009-01-12
Record 1, English
Record 1, Subject field(s)
- Organizations, Administrative Units and Committees
- Accounting
Record 1, Main entry term, English
- Spanish Association of Accountants and Auditors 1, record 1, English, Spanish%20Association%20of%20Accountants%20and%20Auditors
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Association of professional accountants and auditors, established in 1979. One of its objectives is the study of generally accepted accounting principles (GAAP). Published criteria include fixed assets, suppliers and customers, differences in exchange rates and periodical adjustments. Currently studying company income tax, stock, provisions and net worth. 1, record 1, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors
Record number: 1, Textual support number: 1 OBS
Spanish Association of Accountants and Auditors; AECA: terms and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 1, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors
Record 1, French
Record 1, Domaine(s)
- Organismes, unités administratives et comités
- Comptabilité
Record 1, Main entry term, French
- Association espagnole de comptabilité et de gestion des entreprises
1, record 1, French, Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Association de spécialistes de la comptabilité et de l'audit constituée en 1979. Un de ses objectifs est l'étude des principes comptables généralement reconnus (PCGR). Parmi les critères publiés figurent les immobilisations, les fournisseurs et les clients, les différences de change et les ajustements par périodes. Les critères d'impôt sur les bénéfices, de stocks, de provisions et de patrimoine net sont en élaboration. 1, record 1, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises
Record number: 1, Textual support number: 1 OBS
Association espagnole de comptabilité et de gestion des entreprises; AECA : termes et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 2, record 1, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Organismos, unidades administrativas y comités
- Contabilidad
Record 1, Main entry term, Spanish
- Asociación Española de Contabilidad y Administración de Empresas
1, record 1, Spanish, Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas
correct, feminine noun
Record 1, Abbreviations, Spanish
- AECA 1, record 1, Spanish, AECA
correct, feminine noun
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Asociación de profesionales de la contabilidad y auditoría constituida en 1979. Uno de sus objetivos es estudiar los principios de contabilidad generalmente aceptados(PCGA). Entre los criterios publicados destacan los de inmovilizado, proveedores y clientes, diferencias de cambio y ajustes por periodificación, y se encuentran en elaboración los del impuesto sobre beneficios, existencias, provisiones y patrimonio neto. 1, record 1, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas
Record number: 1, Textual support number: 1 OBS
Asociación Española de Contabilidad y Administración de Empresas; AECA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas
Record 2 - internal organization data 2008-08-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax on capital
1, record 2, English, tax%20on%20capital
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- wealth tax 2, record 2, English, wealth%20tax
correct
- tax on wealth 3, record 2, English, tax%20on%20wealth
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A tax that is levied upon what a person owns, rather than what he receives as income. 4, record 2, English, - tax%20on%20capital
Record number: 2, Textual support number: 1 OBS
Estate and gift taxes and succession duties are forms of wealth tax. 4, record 2, English, - tax%20on%20capital
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- impôt sur la fortune
1, record 2, French, imp%C3%B4t%20sur%20la%20fortune
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- impôt sur le capital 2, record 2, French, imp%C3%B4t%20sur%20le%20capital
correct, masculine noun
- impôt de solidarité sur la fortune 3, record 2, French, imp%C3%B4t%20de%20solidarit%C3%A9%20sur%20la%20fortune
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Impôt prélevé, dans certains pays, sur la fortune ou certains éléments de la fortune. 2, record 2, French, - imp%C3%B4t%20sur%20la%20fortune
Record number: 2, Textual support number: 1 CONT
Rien de plus révélateur de l'ambiguïté du socialisme français que le débat en son sein concernant l'I.S.F., (impôt de solidarité sur la fortune). 5, record 2, French, - imp%C3%B4t%20sur%20la%20fortune
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- impuesto sobre el patrimonio
1, record 2, Spanish, impuesto%20sobre%20el%20patrimonio
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- impuesto sobre la riqueza 2, record 2, Spanish, impuesto%20sobre%20la%20riqueza
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Impuesto que grava el patrimonio a partir de cierto límite, independientemente de la renta que produce. Sirve además para facilitar el control del impuesto sobre la renta, al actuar como balance inicial y final del ejercicio y considerarse renta todo aumento no justificado del patrimonio. 2, record 2, Spanish, - impuesto%20sobre%20el%20patrimonio
Record number: 2, Textual support number: 1 CONT
El impuesto sobre el patrimonio [...] sirve para controlar la evolución de las rentas individuales. 3, record 2, Spanish, - impuesto%20sobre%20el%20patrimonio
Record number: 2, Textual support number: 1 OBS
impuesto sobre el patrimonio; impuesto sobre la riqueza : términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - impuesto%20sobre%20el%20patrimonio
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