Wycena początkowa środków trwałych – aspekty podatkowe i bilansowe
The initial valuation of fixed assets, tax and balance aspects

Summary/Abstract: The article shows the first stage of the valuation of assets, namely the initial valuation. Purchase price is defined based on The Accounting Act, International Accounting Standards and Corporate Income Tax Act. The purchase price of fixed assets is determined based on the regulation of the accounting regulations and tax law − Corporate Income Tax and the corporate income tax law on goods and services. Based on the examples the author shows some of the problems associated with the initial valuation of fixed assets, depending on their type, how they are acquired and the type of activities carried out by the taxpayer.

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