- Tytuł:
-
Wpływ zmian przepisów podatkowych na wycenę nieruchomości inwestycyjnych w sprawozdaniach finansowych spółek nieruchomościowych. Próba oceny
The impact of changes in tax regulations on the valuation of investment real estate in financial statements of real estate companies: An attempt at an evaluation - Autorzy:
-
Tłaczała, Agnieszka
Makowska, Anita - Powiązania:
- https://bibliotekanauki.pl/articles/26917827.pdf
- Data publikacji:
- 2023
- Wydawca:
- Kancelaria Sejmu. Biuro Analiz Sejmowych
- Tematy:
-
real estate companies
investment property valuation
limitation of investment property depreciation - Opis:
- 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.
- Źródło:
-
Studia BAS; 2023, 4(76); 217-242
2080-2404
2082-0658 - Pojawia się w:
- Studia BAS
- Dostawca treści:
- Biblioteka Nauki
Artykuł