Wybrane problemy identyfikacji i wyceny kosztów środków trwałych w budowie
Selected problems of identification and costs valuation of assets under construction

Summary/Abstract: The article discusses the problem of identification and valuation of assets under construction, including the Polish balance and tax law and International Accounting Standards. Accounting Act and tax regulations are sometimes inconsistent in the qualifications of costs, connected with the construction of the asset, and different interpretations of the tax authorities cause the uncertainty of taxpayers. A case study of business practice shows problems associated with the recognition of costs of fixed assets under construction with The Supreme Administrative Court jurisprudence.

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