Ewidencja transakcji leasingowych w świetle przepisów prawa bilansowego i podatkowego
Accounting treatment of leasing in the light of accounting and tax law

Summary/Abstract: Statute amending the accountancy law introduces rules of classification of lease transac-tions that are separate from the rules envisaged in tax law. One may distinguish between three situations: q lease contract is treated as operating lease both in tax law and accountancy law, q lease contract is treated as finance lease both in tax law and accountancy law, q lease contract is treated as operating lease in tax law and meets criteria of finance lease in accordance with accountancy law. The statute amending the accountancy law does not contain guidelines with regard to keeping records of lease contracts in books. One may find Accounting Standard „Lease” or International Accounting Standard „Lease” helpful in this aspect.

• Details
• Contents