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

100%
Kotyla C., Bucior G.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
|
issue 1
183-195
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.
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