Ujmowanie podatkowych skutków zdarzeń w rachunkowości
Accounting for tax consequences of transactions and other events

Summary/Abstract: One of the most important functions of accountancy is to ensure a true and fair view of a company in its financial statements. That is why it is very important to make sure that such statements include all company’s assets and liabilities, properly priced. This means that tax consequences of economic operations which have already been recognised in the account books must be included in the net financial result of each accounting year, even if they occur in the future – in the following periods. The way to deal with it is recognition of deferred tax assets and deferred tax liabilities. Unfortunately, the existing accounting law in Poland exempts many companies from doing so, which results in distortions in their statements. The legislator requires that deferred tax be disclosed in the financial statements of only those companies whose reports are audited and published. In the study a thesis is proposed that the current group of com-panies, which have been released from the duty of calculating and presenting the deferred tax, should be narrowed (limited) to those companies in which deferred tax has not essential impact on the net result of the accounting period.

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