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

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Content available remote

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

100%
Gut P.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
issue 1
255-270
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.
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.