Odroczony podatek dochodowy w umowach leasingowych
Deferred Income Tax on Lease Agreements

Summary/Abstract: The a rticle presents t he procedure for t he identification, valuation, accounting a ndpresentation of financial statements, deferred income tax having a source in the lease agreements.Most of the agreements of lease is classified for tax purposes as operating leases, but for thepurposes of the balance sheet as a finance lease. This situation raises the deferred income tax,which companies subject to mandatory audit of financial statements, must be priced, booked andpresented in the financial statements. This process is difficult and complicated, which confirms theexample presented in the article.

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