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Podatek dochodowy odroczony – aspekt pieniężny i memoriałowy

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Wencel 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
405-414
EN
Deferred income tax eliminates tax regulations impact on the financial statements. In the balance sheet it is reflected as deferred tax assets and liabilities. The economic essence of both items is not homogeneous, because the deferred tax assets and liabilities take in cash or accrual. The aim of this paper is to present the dual nature of deferred income tax from the E. Schmalenbach’s dynamic theory point of view.
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