Podatek odroczony - rozwiązania dotychczasowe i obecne
Deferred taxes - previous and binding regulations

Summary/Abstract: The entrance of the accounting law into public use brings important changes when it comes to deferred taxes. The need for modifying the actual regulations is caused by the desire to harmonise Polish law with International legisłators in that field. As a result, the balance sheet liability method has been put into practice and has had an effect upon the defmitions and method of deferred taxes settlement. That is why it becornes meaningful to illustrate the problem proper and direct the attention to the introduced changes.

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