Dopłaty do kapitału spółki z ograniczoną odpowiedzialnością – aspekt bilansowy i podatkowy

• Authors: Cyryl Kotyla , Grzegorz Bucior

Title variants

EN

ADDITIONAL PAYMENTS TO CAPITAL COMPANY WITH LIMITED LIABILITY – BOOK KEEPING AND TAX ASPECT

• Languages of publication: PL

Abstracts

EN

One method of increasing assets in a company with limited liability is the additional payment made by the partners. The special nature of this method to raise capital is to have the specific features of the contributions towards the share capital and loans. Register in the books of the operations of payments should take into account the specifics. It is also important in this context, how these subsidies are used. Errors in this regard may be the causes significant distortion in the presentation of the financial state in the financial statements.

Keywords

EN

ADDITIONAL PAYMENTS; COMPANY WITH LIMITED LIABILITY; TAX ASPECT

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 183-195

Contributors

author

Cyryl Kotyla

• Katedra Rachunkowości Wydziału Zarządzania UG

author

Grzegorz Bucior

• Katedra Rachunkowości Wydziału Zarządzania UG