Odwzorowanie transakcji leasingowych w sprawozdaniu finansowym
Presentation of leasing operations in financial statements

Summary/Abstract: This article shows how leasing operations are presented in financial statements (different ways/methods of accounting for this kind of transactions). Their proper depiction, identification and measurement are essential for ensuring that financial information is useful. This article also deals with identification and measurement of leasing transactions in accordance with the tax law.

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