Prezentacja aktywów i rezerw z tytułu odroczonego podatku dochodowego a struktura źródeł finansowania jednostki
The Disclosure of Assets or Liabilities from Deferred Taxation and the Structure of Capital

Summary/Abstract: The article describes the way the methods of accounting for deferred taxation influence the structure of liabilities, with particular attention paid to the equity/total liabilities ratio. The discussion on changes in the structure of liabilities has been based upon legal methods of accounting and disclosing both the compensated or uncompensated assets and liabilities resulting from deferred taxation. In order to properly analyze and appraise the structure and changes in financing the way the deferred tax is disclosed has to be strictly determined.

• Details
• Contents