Ulepszenia w obcych środkach trwałych w ujęciu rachunkowym i podatkowym
Improvements in external assets from the perspective of accounting and tax presentation

Summary/Abstract: The paper discusses the concept of improvements from the perspective of accounting presentation, i.e. in line with the Accounting Act and IAS 16, as well as from tax perspective – in the Acts on income tax from legal and natural persons. It also illustrates how the mentioned above legislation refers to improvements in external assets as the specific category of fixed assets resulting in numerous doubts from the perspective of both accounting and tax systems. Further parts of the paper present regulations referring to valuation and presentation of improvements in external assets as well as their depreciation methods. The author of the study also discusses the problem of tax presentation related to non-depreciated part of improvements in external assets in case of contract termination for their usage based on decisions and verdicts issued by courts.

• Details
• Contents