Podatek dochodowy odroczony – aspekt pieniężny i memoriałowy

• Authors: Agnieszka Wencel

Title variants

EN

DEFERRED TAX - CASH AND ACCRUAL ASPECT

• Languages of publication: PL

Abstracts

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.

Keywords

EN

DEFERRED TAX

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 405-414

Contributors

author

Agnieszka Wencel

• Uniwersytet Łódzki, Wydział Zarządzania, Katedra Rachunkowości