Revenues of a consortium – the accounting and the tax perspective

• Authors: Tatarska, Marzena

Abstracts

EN

This article presents the main features of a consortium agreement. The author highlights the most important problems in consortium accounting and internal settlements and explains the way in which its revenues should be measured. The article also analyses Polish tax law relating to the consortium agreement.

Keywords

EN

umowa; konsorcjum; rozliczenia; przychody; Consortium; agreement; Revenues

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(54(110))
• Pages: 179-190

Contributors

author

Tatarska, Marzena