Przychody konsorcjum – aspekty podatkowe i bilansowe
Revenues of a consortium – the accounting and the tax perspective
Author(s): Marzena TatarskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: This article presents the main features of a consortium agreement. The author highlights the most important problems in consortium accounting and internal settlements and explains the way in which its revenues should be measured. The article also analyses Polish tax law relating to the consortium agreement.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2010
- Issue No: 54
- Page Range: 179-190
- Page Count: 11
- Language: Polish