Podatkowe aspekty w zakresie terminologii oraz wyceny aktywów finansowych w kontekście regulacji bilansowych
Tax aspects in the field of the terminology and the valuation of financial assets in the context of balance sheet adjustment

Summary/Abstract: Financial assets play an increasing role among financial resources of enterprises. The development and the complex structure of widely-understood financial instruments requires knowledge of their valuation and their presentation in the financial statements. This knowledge cannot be limited only to the law regulating the balance sheet data. There is a reasonable need for knowledge of the tax valuation of those assets. This is mainly due to the specificities of the regulations and their rank. It is important that the tax solutions do not coincide with the balance sheet structures. The article presents the tax definitions and rules for the valuation of financial assets. Knowledge of these rules and their practical application is extremely important.

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