Próba weryfikacji zgodności wynikowej procedury odroczonego podatku dochodowego z teorii rachunkowości
The deferred tax procedure conformity with the accounting theory – validation attempt

Summary/Abstract: To asses the conformity of the deferred tax allocation procedure with the accounting theory it is necessary to first define the formal basis for a verification process. It was established in this paper, that the critical issue is to form a view about the conformity of the deferred tax procedure with the generally accepted accounting principles. To address the issue, two questions were formulated. The first: if the income tax can be qualified as an expense item or does it belong to a separate category? The second question concerns the issue if the tax allocation procedure complies with the matching principle. The answer to both questions was a qualified „yes” as one needs to be careful in making judgments about what sometimes could be a borderline tax expense issue. Resolving the above issues forms a basis for empirical research with the purpose of examining an information value of the deferred tax item for users of the financial statements.

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