By: María Candelas
Instituto Tecnológico Autónomo de México
Leasing activities in companies are very common. For those companies that assume the role of lessee, it means to agree to the use of assets required for its operations, without being exposed to the risks of taking ownership of them, in what was until now known as an “operating lease.”
By: Dr. Paula Morales
Instituto Tecnológico Autónomo de México
The purpose of this paper is to examine, through empirical analysis, if the 2014 Tax Reform of the Special Tax on Production and Services Law (LIEPS, for its acronym in Spanish), particularly the added tax to sugary beverages and snack food, has managed to reduce the consumption of these products and, consequently, decrease the problems of child and adult obesity in Mexico.
What is the IASB Disclosure Initiative?
Head of the Accounting Department
Instituto Tecnológico Autónomo de México
The main objective of financial reporting is “accountability,” so that one of the major features of the reports or annual declarations is that they be clear, that is, the user must understand the facts and events that happened in an organization during an accounting period to be able to properly make decisions.
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