Title:

Utrata wartości produkcyjnych środków trwałych oraz wartości niematerialnych i prawnych - aspekt bilansowy i podatkowy

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Title in english:

Asset Impairment Valuation of the Fixed Tangible and Intangible Productive Assets in the Context of Accounting and Tax Regulation in Poland

Creator:

Kalinowski, Jacek

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 110-121

Abstrakt:

This article examines the problem of proper asset impairment valuation of the fixed tangible and intangible productive assets with regard to differences between accounting and tax regulation in Poland. This is a particularly topical issue, and so far very inadequately addressed in accounting literature as regards those entities whose depreciation write-offs for accounting purposes differ from those entities whose depreciation write-offs for accounting purposes differ from those made for tax purposes and this rule applies to so called productive assets of an entity. Since production costs are capitalized in finished goods inventory, the difference between tax-related depreciation and accounting depreciation cannot be fully included in the profit of the current period. The article proposes a method of accounting for depreciation in such cases (illustrated by on example) which will allow proper determination of both the result of operations and the taxable base. (original abstract)

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2005

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu, Nr 1082 ; Rachunkowość krajów w drodze do Unii Europejskiej - utrata wartości aktywów

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II.