Ewidencja i dokumentacja transakcji między podmiotami powiązanymi w warunkach polskich z punktu widzenia prawa bilansowego i podatkowego a realizacja zasady true and fair view

• Authors: Piotr Gut

Title variants

EN

POLISH SCCOUNTING AND TAX LAW REQUIREMENTS CONCERNING TRANSACTIONS BETWEEN AFFILIATES IN TRUE AND FAIR VIEW CONTEXT

• Languages of publication: PL

Abstracts

EN

Polish accounting and tax regulations present different attitudes toward affiliates which stems from different objectives both branches of law are to realize. The main purpose of accounting law is to guarantee true and fair view of affiliated companies in both unit and consolidated financial statements. Fulfilling tax law regulations by affiliates, especially in respect of transfer pricing documentation, contributes significantly towards true and fair view of their financial statements.

Keywords

EN

POLISH SCCOUNTING; SCCOUNTING; TAX LAW REQUIREMENTS; TRUE AND FAIR VIEW CONTEXT

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 255-270

Contributors

author

Piotr Gut

• Katedra Rachunkowości, Uniwersytet Ekonomiczny w Poznaniu