- Tytuł:
-
Wpływ polityki rachunkowości w zakresie aktywów z tytułu odroczonego podatku dochodowego na wynik finansowy niewypłacalnych spółek giełdowych
The Influence of the Accounting Policy Applied to the Deferred Tax Assets on the Financial Result of Insolvent Listed Companies - Autorzy:
- Górowski, Ireneusz
- Powiązania:
- https://bibliotekanauki.pl/articles/593334.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Polityka rachunkowości
Rachunkowość
Spółki
Spółki giełdowe
Accounting
Accounting policy
Companies
Stock market companies - Opis:
- The professional judgment about the future of company performance plays the key part in the deferred tax assets recognition procedure. The deferred tax allocation can substantially influence the company's assets value and income. The article examined disclosures in the financial statements and auditors' opinions in reference to the going concern assumption and accounting policy applied to the deferred tax assets. The analysis was performed on listed companies which declared bankruptcy in year 2013. In the reports of all of the examined companies, the deferred tax assets were recognized, and at the same time doubts about the entity's ability to continue as a going concern were stated. In the management's opinion, the presence of these doubts was not an obstacle to the recognition of the deferred tax assets and increasing of the financial result. Furthermore, in two cases, it was found that the auditor opinion did not provide the stakeholders with clear and useful information about this specific reported item. Concluding from the disclosed in the financial statements information, one can advance a thesis that companies that find themselves on the brink of insolvency use tools of the accounting policies for earnings management.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 87-95
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł