Profesjonalne relacje prawa i rachunkowości
Professional relationships of law and accounting

Summary/Abstract: This article identifies several discussion examples of transactions and business relationships that require deeper research to their recognition in sales ledgers and disclosures in the financial statements due to: creating income but not taxable income; the impact on manufacturing costs and yet the price of net sales; the implementation of sustainable development policies; improving macroeconomic balances; a hidden subsidy of certain segments of the economy; differences between the recognition of the value and cash flow. Science of accounting and financial law should work together on exposing financial engineering products creating a monetary value, and thus the creative crisis.

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