Sprawozdawczość MŚP w zakresie odroczonego podatku dochodowego – propozycje zmian
Deferred income tax in the reporting of SMEs − proposals for change

Summary/Abstract: The paper is devoted to the deferred income tax − one of the most difficult areas of financial reporting. The author presents proposals for changes in Polish accounting law regulations to help small and medium-sized enterprises decide on the allocation of income tax. The main methods used in the study was a critical analysis of legislation, literature and empirical studies. The deduction metod was also used.

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