Ujęcie przychodów według regulacji prawa bilansowego i podatkowego w Polsce
Recognition of income according to accounting law and tax law in Poland

Summary/Abstract: The article addresses issues relating to: 1) the differences in viewing income in tax law and accounting law in Poland – an overview, 2) definition and classification of income under the tax and the accounting approach, 3) analytical tables showing differences between the accounting treatment of income and the tax approach.

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