Problemy rzetelnego prowadzenia ksiąg rachunkowych w praktyce gospodarczej, orzecznictwie sądowym i procesach karnych w sprawach gospodarczych
Problems of Reliability of Bookkeeping in Economic Practice, Court Rulings and Criminal Proceedings in Commercial Cases

Summary/Abstract: In economic practice, the reliability of keeping accounting books results not only from the provisions of the balance sheet or tax law, but also from national court and EU Court of Justice judgments or tax interpretations. But what is important, it is the expression of professional balance-tax knowledge or the lack of appropriate competences and skills. This is reflected in the effects of tax control and opinions of statutory auditors or criminal proceedings in commercial cases.

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