Odroczony podatek dochodowy w umowach leasingowych

Odroczony podatek dochodowy w umowach leasingowych

The article presents the procedure for the identification, valuation, accounting and presentation of financial statements, deferred income tax having a source in the lease agreements. Most of the agreements of lease is classified for tax purposes as operating leases, but for the purposes of the bala...

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Bibliographic Details
Main Author: Renata Burchart
Format: Article
Language:English
Published: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego 2017-01-01
Series:Ekonomiczne Problemy Usług
Subjects:
valuation of deferred income tax in the leasing agreements
assets and deferred income tax
finance leases
operating leases
lease agreement
Online Access:https://wnus.edu.pl/epu/pl/issue/472/article/7771/

Internet

https://wnus.edu.pl/epu/pl/issue/472/article/7771/

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