Bilans podatkowy – założenia koncepcyjne i zawartość informacyjna
Tax balance sheet – conceptual framework and information content

Summary/Abstract: This article present the author’s proposal of the tax balance sheet prepared using the direct method of calculating tax value of assets, liabilities and owners’ equity. The author presented the reasons for preparing the tax balance sheet and its usefulness for a broad group of users. The main emphasis has been and on presenting a general conceptual framework of preparing this balance sheet – its structure rules of assets measurement and presentation, which – though based on formal rules of preparing accounting balance sheet – should also comply with tax law requirements.

• Details
• Contents