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

Adamczuk, Joanna; Szewc, Waldemar; Ziółkowska, Katarzyna

Article details

Journal

Zeszyty Teoretyczne Rachunkowości

2010 | 2010(54(110)) | 6-17

Article title

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

Authors

Adamczuk, Joanna , Szewc, Waldemar , Ziółkowska, Katarzyna

Selected contents from this journal

http://www.ztr.skwp.pl

Title variants

Languages of publication

Abstracts

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

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

Physical description

Contributors

author

Adamczuk, Joanna

author

Szewc, Waldemar

author

Ziółkowska, Katarzyna

References

Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.ceon.element-97660c6e-b553-3b3b-98b1-612cf56a0754