Aktywa z tytułu odroczonego podatku dochodowego w warunkach globalnego kryzysu gospodarczego
Deferred tax assets in the context of global economic crisis

Summary/Abstract: This article addresses the issue of deferred tax assets at the time of global economic recession. Main causes of negative temporary differences occurrence at that time are identified, and the need to create a revaluation reserve for deferred tax is explained. The article also explores the possibility of making use of assets for boosting the company’s results. Attention has been drawn to the time lag between the occurrence of an economic event and recognition of its effects in financial statements

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