Rezerwy na restrukturyzację i ich odzwierciedlenie w sprawozdaniu finansowym
Provisions for restructuring and their presentation in financial statement

Summary/Abstract: The purpose of this article is presentation of general problems of restructuring — its essence and range. To prepare this article the method of analysis of literature and accounting standard was used. Law basis for restructuring in Poland were described. Kinds and fields of restructuring were presented, the need for preparation of restructuring plan was emphasized. Based on Polish accounting law problems of creating, valuation and financial statements presentation of provision for restructuring were presented. The additional notes as the main source of information about provisions for restructuring were emphasizes. The article also deals with a problem of deferred tax assets connected with that kind of provisions.

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