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Ewoluowanie zasad tworzenia odpisów z tytułu rezerw celowych na należności kredytowe w bankach

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Wszelaki A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
425-435
EN
Target reserves belong to compulsory reserves made in banks for outstanding loans or credits. Allocations for target reserves constitute elements of costs incurred by banks, however, not every target reserve is considered as a deductible cost. That is the reason why banks try to keep target reserves at a level as low as possible. The question of target reserves was regulated for the first time in Poland in the 90s of the last century, when the Recommendation of the President of the National Bank No. 2/90 was issued. Since that time the principles of target reserves allocations have been changed several times – the classification of outstanding credits was changed, as well as forms of legal securities of credits, which enabled to decrease the base for making the reserves and the value of minimum (threshold) target reserves. This exerted undoubtedly impact on the financial results achieved by the banks.
2
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Wybrane problemy opodatkowania, dokumentacji i ewidencji księgowej towarów importowanych i eksportowanych

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Wszelaki A.
Studia Ekonomiczne
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2015
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vol. 252
188-199
PL
Transakcje zagraniczne w zakresie towarów obejmują transakcje wewnątrzwspólnotowe oraz import/eksport towarów. Prawidłowa znajomość przepisów wynikających z ustawy o rachunkowości, prawa podatkowego oraz celnego, pozwala na właściwe ujmowanie transakcji zagranicznych w podmiotach w zakresie ich opodatkowania, dokumentowania oraz ewidencji księgowej. Przepisy ustawy o podatku od towarów i usług dotyczące importu i eksportu towarów, określają moment powstania obowiązku podatkowego oraz podstawę opodatkowania w zależności od przeznaczenia celnego towaru lub procedury celnej. Celem artykułu jest zaprezentowanie znaczenia i istoty transakcji zagranicznych towarów z krajami spoza Unii Europejskiej w kontekście ich opodatkowania, dokumentacji operacji oraz ujęcia w ewidencji księgowej. Artykuł stanowi cenną wskazówkę dla praktyków rachunkowości, szczególnie w obliczuzmian, które nastąpiły w prawie podatkowym w tym zakresie w ostatnim okresie.
EN
Foreign transactions include intra-Community transactions and import/export of goods. Proper knowledge of the provisions under the Act on accounting, taxation and customs law allows for proper recognition of foreign transactions in entities in terms of their taxation, documentation and accounting records. The provisions of the Law on VAT on the import and export of goods, determine when the tax obligation and tax base depending on the destination of the goods customs or customs procedures. The purpose of this article is to present the meaning and substance of international transactions of goods from countries outside the European Union in the context of their taxable transactions documentation and recognition in the accounting records. The article is a valuable clue for accounting practitioners, especially in the face of changes that have occurred in the tax law in this area in recent years.
3
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Problems of Harmonization of the Principles of Impairment Losses on Loans and Advances of the Bank in the IAS and National Regulations

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Wszelaki A.
Studia Ekonomiczne
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2014
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vol. 164
176-186
EN
Making impairment losses on loans and advances is difficult and multifaceted issue. The difficulty in making impairment loss of receivables credit appears at the beginning, because it is the difference in terminology - national standards dictate create provisions for loans and advances, and the International Accounting Standards require to create impairment loss of receivables following an impairment test previously values. Each bank applying IAS should evaluate all their loans and the risk for impairment, IAS, however, do not offer a model for calculating impairment of loans and advances. In the creation of impairment losses on loans and advances of the institution plays a huge role Polish Financial Supervision Authority, as it may allow the creation of copies at a different rate based on the credit risk model in accordance with the provisions of International Accounting Standards. In view of the fact that international accounting standards do not specifically formulate these models, banks can use the so-called method of internal ratings, formulated by Resolution No. 10/2010 in the wake of the FSA provisions of the New Basel Capital Accord of the Basel Committee on Banking Supervision (BASELL 2). There are also problems of harmonization of accounting rules and tax laws, as all banks for bank reporting, as well as defining the base, must comply with the provisions of Polish law - Regulation of the Minister of Finance in 2008.
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Polityka bilansowa w zakresie tworzenia odpisów aktualizujących należności kredytowe na przykładzie banku A

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Wszelaki A.
Studia Ekonomiczne
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2014
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vol. 201
433-442
EN
Impairment losses on loans are part of the cost of the bank and are an important item in the income statement of the bank, and therefore have an impact on the bottom line of the bank. Impairment losses on loans are therefore one of the most important elements in the bank balance sheet policy. The problem is the lack of harmonization of rules for their creation on the basis of Polish legislation and the International Accounting Standards Board, which is not conducive to the comparability of financial statements of banks.
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Transformacja polskich rozwiązań prawnych dotyczących rozrachunków na tle rozwoju rachunkowości międzynarodowej - wybrane problemy

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Wszelaki A.
Studia Ekonomiczne
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2014
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vol. 164
187-198
EN
Settlements, as one of the most important issues in accounting, have been regulated in the Law on Accounting and Accounting Standards individual records. Statutory regulations concerning the duties and obligations have changed since 1994 in the wake of the IAS solutions such as their definition, but many issues remain to be clarified. The differences in the recognition and measurement principles of settlements under Polish law and international accounting standards, may lead to the subsequent difficulties of comparability of financial statements.
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