PL EN


2018 | vol.23 no. 2 | 47-59
Article title

The impact of accounting and tax law concerning borrowing costs on the assessment of the financial leverage effect

Content
Title variants
Languages of publication
EN
Abstracts
EN
The aim of this paper is to present the impact of accounting and tax law concerning borrowing costs on the assessment of financial leverage effect. Due to the fact that these legal regulations require, in some cases, the recognition of borrowing costs not in the profit and loss account but in the value of assets, previously used methods for the identification of financial leverage effect do not always allow to draw the correct conclusions. Therefore, the paper proposes the necessary modification.
Year
Issue
Pages
47-59
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-3e1f5c7d-2128-421d-b02f-8a6545290138
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.