- Tytuł:
- The impact of accounting and tax law concerning borrowing costs on the assessment of the financial leverage effect
- Autorzy:
- Prewysz-Kwinto, Piotr
- Powiązania:
- https://bibliotekanauki.pl/articles/949187.pdf
- Data publikacji:
- 2018
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
financial leverage effect
borrowing costs
profitability
accounting law
tax law
IAS/IFRS - Opis:
- The aim of this paper is to present the impact of accounting and tax law concerning borrowing costs on the assessment of financial leverage effect. Due to the fact that these legal regulations require, in some cases, the recognition of borrowing costs not in the profit and loss account but in the value of assets, previously used methods for the identification of financial leverage effect do not always allow to draw the correct conclusions. Therefore, the paper proposes the necessary modification.
- Źródło:
-
Financial Sciences. Nauki o Finansach; 2018, 23, 2; 47-59
2080-5993
2449-9811 - Pojawia się w:
- Financial Sciences. Nauki o Finansach
- Dostawca treści:
- Biblioteka Nauki
Artykuł