- Tytuł:
-
Wpływ polityki bilansowej i podatkowej w zakresie wyceny operacyjnych aktywów trwałych na wynik finansowy spółek giełdowych z sektora energetycznego
Accounting And Tax Policy Concerning Tangible and Intangible Assets Measurement and Its Impact on Profit or Loss Based on Example of Listed Companies from Energetic Sector - Autorzy:
- Kuzior, Anna
- Powiązania:
- https://bibliotekanauki.pl/articles/592549.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Polityka bilansowa
Polityka podatkowa
Przedsiębiorstwo energetyczne
Spółki
Wycena aktywów
Balance sheets policy
Companies
Energy distribution companies
Tax policy
Valuation of assets - Opis:
- The article presents options od measuring expenses concerning balance sheet and tax valuation of tangible and intangible fixed assets. The rules of measurement: - initial value, - depreciable amount, - depreciation expenses, - impairment losses were described on the basis of IAS. Tax solution concerning measuring tangible and intangible fixed assets were presented and the differences between accounting and tax rules were shown. The article also deals with the most important areas of temporary differences between the carrying amount and the tax base of tangible and intangible fixed assets. On the basis of listed companies of the energetic sector, the accounting policy concerning measuring the consumption of tangible and intangible fixed assets was presented. The ways of presenting information on accounting policy in notes to financial statement were analyzed.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 170-182
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł