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Writing down deferred tax assets

Author(s): Barbara Gierusz
Subject(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

  • Issue Year: 2003
  • Issue No: 15
  • Page Range: 5-13
  • Page Count: 9
  • Language: Polish
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