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“Necesidad de Armonización de Normas Comerciales y Contables con el Impuesto sobre la Renta en el caso Costa Rica”

Lic. Carlos Humberto Camacho Córdoba, MAF

“As Author, Carlos Camacho explains along this work, evident voids exist among the norms that link Tax Laws with Commercial Laws and Tax Laws with Accounting Laws. Limits are not clear or diffuse and technical normative behaves like by luck of “sofa rules.”

In the author's opinion, the state of uncertainty in the  application of  accounting  norms in Costa Rica worsens  the limited functionality of the diffusions made on  accounting matter, which generates a degree of  independence on whether or not the need for  a Fiscal Structural Reform and it evidences that it is indispensable to have a  General Accounting Plan that  clearly dimensions the rules for all the economical agents and takes into consideration the International Financial Report Standards. “