Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Refine search results

Journals help

  1. 1 Studia BAS

Authors help

  1. 1 Makowska A.

  2. 1 Tłaczała A.

Years help

  1. 1 2023

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  investment property valuation
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

Wpływ zmian przepisów podatkowych na wycenę nieruchomości inwestycyjnych w sprawozdaniach finansowych spółek nieruchomościowych. Próba oceny

100%
Tłaczała A., Makowska A.
Studia BAS
|
2023
|
issue 4(76)
217-242
EN
The tax law has defined the concept of “real estate companies,” for which limitations on tax depreciation have been introduced by restricting it to the amount of book depreciation. This change has particularly affected entities using the fair value model for valuation. Controversies arising from this situation have led some entities to consider changing their accounting policies, which is a debatable solution in the context of IAS 40. Solutions implemented by companies in their financial statements in response to changes in tax regulations may prove unnecessary if court rulings supporting a favourable interpretation for taxpayers become legally binding. The authors present the results of an analysis of changes visible in the financial statements of such companies listed on the WIG-Real Estate index for the year 2022, focusing on changes in financial reporting made to mitigate the impact of tax regulations.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.