PL EN


2009 | 2009(51(107)) | 35-45
Article title

Deferred income tax in international and Polish accounting regulations – similarities and differences

Selected contents from this journal
Title variants
Languages of publication
Abstracts
EN
The article is devoted to identification and analysis of similarities and differences betweeninternational accounting standards and Polish accounting regulations relating toincome tax allocation. The author has examined the relevant provisions of IAS 12, thePolish Accounting Act and NAS 2 (National Accounting Standard 2), and has carriedout a comparative analysis in main areas, such as: definition of tax value, temporarydifferences, and the rules of deferred income tax valuation and presentation in financialstatements. The study has found that domestic and international regulations relating todeferred tax allocation are highly convergent and the small differences that exist areinsignificant.
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.ceon.element-29a2f8e5-8409-388b-a760-ac4511ebfa91
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.