Cita APA (7th ed.)

International Accounting Standard IAS 12. (1996). Income taxes. International Accounting Standard Committee.

Cita Chicago (17th ed.)

International Accounting Standard IAS 12. Income Taxes. Londres: International Accounting Standard Committee, 1996.

Cita MLA (9th ed.)

International Accounting Standard IAS 12. Income Taxes. International Accounting Standard Committee, 1996.