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The Impact of Standard Audit File-tax on the Company’s Accounting System
Author(s): Bronisław BrylSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: accounting; Standard Audit File-Tax; accounting system; accounting records
Summary/Abstract: Standard Audit File-Tax is a new requirement, which the company has to meet indifferent settlements with the tax authorities. The aim of the article is to present the analysis of theStandard Audit File-Tax impact on the company’s accounting system. The analysis shows that theStandard Audit File-Tax has a significant impact on the company’s accounting system. It affectsboth the accounting records and the computerization of corporate accounting and auditing. In thisstudy, an analysis of regulations, deduction and synthesis were used.
Journal: Ekonomiczne Problemy Usług
- Issue Year: 127/2017
- Issue No: 2
- Page Range: 27-36
- Page Count: 10
- Language: Polish
