KREDYT BANKOWY W DZIAŁALNOŚCI PRZEDSIĘBIORSTW   MŚP W UJĘCIU BILANSOWYM I PODATKOWYM
Bank credit for SMEs in tax law and accounting act

Summary/Abstract: The aim of this article is to present the bank credit as the main source of financing for SMEs. Author presents the way of evidencing and valuation of loan, interest and fees of credit in the point of view of tax law and accounting act. She also asks a question about the influence of types and value of credits on the financial position and cash flow of banks.

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