Zarządzanie dokumentacją cen transferowych w zakresie ujawnień w sprawozdawczości finansowej
The Transfer Prices Documentation Management Regarding Financial Re-porting Disclosures

Summary/Abstract: Purpose – The purpose of this article is identification and description of relation of disclosures regarding transfer prices documentation and financial reporting of business entities. Research methodology – The article contains a monographic research methodology and uses information in a qualititative and descriptive form. The literature existing in terms of researched issue was subjected to the meth-od of analysis and logical construction, taking into account the existing scope of tax law. Result – The result of the research is quantification of differences and similarities in terms of disclosures of as-sets, functions, risks and strategies implemented by the entity in the area of tax and balance law. Originality/Value – One of the elements of widely understood business environment is accounting system which provides recipients with information about entity results and asset and financial situation. In the widely under-stood business environment we also include the fiscal environment.The tax law, which serves mainly the state’s fiscal goals, implements one of the basic functions of the tax sys-tem, to which belongs the fiscal function. The balance law serves mainly to inform the owners of the entity’s capital about widely understood financial results obtained by the economic units. Changes concerning economic data disclosures in both identified systems constitutes important element of management of information generated by entity in terms of both taxes and financial reporting.

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