PL EN


2011 | 14 | 4(53) | 132-140
Article title

Wariantowe określenie podstawy do opodatkowania podatkiem dochodowym z wykorzystaniem wybranych metod rachunkowości

Title variants
EN
THE ROLE OF ALTERNATIVE METHODS OF ACCOUNTING FOR FIXED ASSETS AND INVENTORIES IN DETERMINING THE BASIS FOR IMPOSING THE INCOME TAX
Languages of publication
PL
Abstracts
EN
The article discusses the influence of balance sheet solutions on creating the basis for imposing the income tax on the grounds of being a business owner. The articles analyses only those elements of balance sheet law which allow one to achieve different outcomes of the same operations, and which are accepted by the tax law. The list of methods includes those that depreciate the fixed assets, records and disbursing of stock.
Year
Volume
14
Issue
Pages
132-140
Physical description
Contributors
  • Uniwersytet Jagiellonski, Wydzial Zarzadzania i Komunikacji Spolecznej, Instytut Ekonomii i Zarzadzania, ul. Prof. Stanisława Lojasiewicza 4, 30-348 Krakow, Poland
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-1d3b942c-01fe-45fd-a476-f0e0da2c8144
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