Recognition of income according to accounting law and tax law in Poland

• Authors: Adamczuk, Joanna , Szewc, Waldemar , Ziółkowska, Katarzyna

Abstracts

EN

The article addresses issues relating to:1) the differences in viewing income in tax law and accounting law in Poland – an overview,2) definition and classification of income under the tax and the accounting approach,3) analytical tables showing differences between the accounting treatment of income and the tax approach

Keywords

EN

przychody; prawo bilansowe; prawo podatkowe; accounting law; tax law; Income

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(54(110))
• Pages: 6-17

Contributors

author

Adamczuk, Joanna

author

Szewc, Waldemar

author

Ziółkowska, Katarzyna