Wybrane problemy wyceny operacji gospodarczych w walutach obcych w aspekcie prawa bilansowego i podatkowego
Selected problems of valuation of business operations in foreign currencies according to the balance law and tax law

Summary/Abstract: Purpose - the undertakings carry out transactions of the exchange of goods and services both on the domestic and foreign markets. Intensification of activities on foreign markets makes the importance of valuation of business operations denominated in foreign currencies grow. The purpose of this article is to present dilemmas of valuation of business operations in foreign currencies according to the balance law and tax law. Research methodology — the article includes monographic research methodology using qualitative and descriptive information. The method of analysis and logical structure were used in relation to literature referring to analysed problem. Result - the accounting system is internally consistent system of measurement and valuations of business operations and it provides entrepreneurs and business environment reliable and understandable information. This information is connected both with conducted business operations and with presentation (with the valuation) of sources and financial resources. The tax system is the element of the state tax policy and because of that it affects the elements of valuation of business operations by entities. However, tax system is not consistent and understandable, which makes information generated by this system unreadable and unintelligible in relation to the valuation of business operations denominated in foreign currencies. It is hoped that having reliable information of business operations from accounting system, the legislature will use the methods and tools of this system more often in order to crate understandable information also by the tax system. Originality/Value - the value of the article is interdisciplinarity of studied problem with attempt to quantify the valuation methodology in tax law.

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