PL EN


2009 | 3(11) | 115-132
Article title

THE MIX OF ACCOUNTANCY POLICY AND TAX STRATEGY IN COMPANY'S FINANCIAL RESULT (Wybor polityki rachunkowosci i strategii podatkowej a wynik finansowy przedsiebiorstwa)

Authors
Title variants
Languages of publication
PL
Abstracts
EN
The use of legally possible accountancy methods may influence entrepreneurs' real economic situation as well as their ability to perform in the future. This article presents an introduction to the problems of decision dilemmas in the area of balance law. A future result-oriented approach to the accountancy policy requires devising a method chich would help choose an optimal variant among the least risky ones. Since a choice dilemma deals with future and uncertain events, it is necessary to apply statistical analysis with its rules of inference. Because of the changing environment, this issue poses a complex decision problem in conditions of uncertainty. It, therefore, means that the rules of probability theory need to be used in the inference process. With subjective probability it is then possible to calculate the value of expected profits and define the risk of the variants within the discussed accountancy policy.
Year
Issue
Pages
115-132
Physical description
Document type
ARTICLE
Contributors
  • Rafal Marciniak, Uniwersytet Ekonomiczny, ul. Rakowicka 27, 31-510 Krakow, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
11PLAAAA092527
YADDA identifier
bwmeta1.element.90cbdca3-0e2a-3746-996f-504a13214ce0
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