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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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
2017-01-01
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| Series: | Ekonomiczne Problemy Usług |
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| Online Access: | https://wnus.edu.pl/epu/pl/issue/472/article/7771/ |
| _version_ | 1830513384100986880 |
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| author | Renata Burchart |
| author_facet | Renata Burchart |
| author_sort | Renata Burchart |
| collection | DOAJ |
| description | 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 balance sheet as a finance lease. This situation raises the deferred income tax, which companies subject to mandatory audit of financial statements, must be priced, booked and presented in the financial statements. This process is difficult and complicated, which confirms the example presented in the article. |
| first_indexed | 2024-12-22T02:44:38Z |
| format | Article |
| id | doaj.art-7a4bbbfe205a4c898b68e00b485f8db4 |
| institution | Directory Open Access Journal |
| issn | 1896-382X 2353-2866 |
| language | English |
| last_indexed | 2024-12-22T02:44:38Z |
| publishDate | 2017-01-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Szczecińskiego |
| record_format | Article |
| series | Ekonomiczne Problemy Usług |
| spelling | doaj.art-7a4bbbfe205a4c898b68e00b485f8db42022-12-21T18:41:33ZengWydawnictwo Naukowe Uniwersytetu SzczecińskiegoEkonomiczne Problemy Usług1896-382X2353-28662017-01-0112710.18276/epu.2017.127-04Odroczony podatek dochodowy w umowach leasingowychRenata Burchart0Uniwersytet Warm ińska-Mazurski w Olsztynie Wydział Nauk Ekonomicznych Katedra RachunkowościThe 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 balance sheet as a finance lease. This situation raises the deferred income tax, which companies subject to mandatory audit of financial statements, must be priced, booked and presented in the financial statements. This process is difficult and complicated, which confirms the example presented in the article.https://wnus.edu.pl/epu/pl/issue/472/article/7771/valuation of deferred income tax in the leasing agreementsassets and deferred income taxfinance leasesoperating leaseslease agreement |
| spellingShingle | Renata Burchart Odroczony podatek dochodowy w umowach leasingowych Ekonomiczne Problemy Usług valuation of deferred income tax in the leasing agreements assets and deferred income tax finance leases operating leases lease agreement |
| title | Odroczony podatek dochodowy w umowach leasingowych |
| title_full | Odroczony podatek dochodowy w umowach leasingowych |
| title_fullStr | Odroczony podatek dochodowy w umowach leasingowych |
| title_full_unstemmed | Odroczony podatek dochodowy w umowach leasingowych |
| title_short | Odroczony podatek dochodowy w umowach leasingowych |
| title_sort | odroczony podatek dochodowy w umowach leasingowych |
| topic | valuation of deferred income tax in the leasing agreements assets and deferred income tax finance leases operating leases lease agreement |
| url | https://wnus.edu.pl/epu/pl/issue/472/article/7771/ |
| work_keys_str_mv | AT renataburchart odroczonypodatekdochodowywumowachleasingowych |