Odroczony podatek dochodowy w międzynarodowych i krajowych uregulowaniach rachunkowości – podobieństwa i różnice
Deferred income tax in international and Polish accounting regulations – similarities and differences

Summary/Abstract: The article is devoted to identification and analysis of similarities and differences between international accounting standards and Polish accounting regulations relating to income tax allocation. The author has examined the relevant provisions of IAS 12, the Polish Accounting Act and NAS 2 (National Accounting Standard 2), and has carried out a comparative analysis in main areas, such as: definition of tax value, temporary differences, and the rules of deferred income tax valuation and presentation in financial statements. The study has found that domestic and international regulations relating to deferred tax allocation are highly convergent and the small differences that exist are insignificant.

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