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Writing down deferred tax assets
Author(s): Barbara GieruszSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Recognizing deferred tax assets probably is the most complex and subjective area of financial accounting. Companies must reduce deferred tax assets by a valuation allowance. Application of this provision will be affected by each company's circumstances and by management's evaiuation of those circumstances. This article provides guidance on determining valuation allowances
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2003
- Issue No: 15
- Page Range: 5-13
- Page Count: 9
- Language: Polish