Znaczenie Krajowego Standardu Rachunkowoćci nr 2 „Podatek dochodowy” w kształceniu w zakresie rachunkowości finansowej
The importance of Polish Accounting Standard No. 2 „Income tax” financial accounting education

Summary/Abstract: The paper presents the main assumptions of Polish Accounting Standard No. 2 „Income Tax”, its content and role in financial accounting education. The authors describe the most important areas of the standard, in particular: 􀁸 tax value of assets and liabilities and 􀁸 deferred tax assets recognition and measurement, indicating its educational aspects.

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