Grupa kapitałowa jako podmiot rachunkowości XXI wieku
Group an accounting entity of the 21st century

Summary/Abstract: Globalisation processes have led to the emerpence of groups – large transnational corporations. The paper analyses selected provisions of the Accounting Act and Corporate Income Tax Act relating to accounting for groups and presents results empirieal research. The findings confirm the thesis that Polish accounting low and tax low are separate, autonomous systems.

• Details
• Contents