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KSR 2. Podatek dochodowy

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KSR 2. Podatek dochodowy

Katarzyna Trzpioła

Ebook

Zawiera omówienie na przykładach zasad ustalania wartości podatkowej aktywów i pasywów, obliczania wartości aktywów i rezerw z tytułu odroczonego podatku dochodowego oraz sposobu ich prezentowania w sprawozdaniu finansowym. Kładzie nacisk na stosowanie zasady ostrożności, wskazuje przesłanki dotyczące możliwości rozliczenia lub nieaktywów z tytułu odroczonego podatku dochodowego, pokazuje sposób ujmowania - wynikowego lub kapitałowego - odroczonego podatku dochodowego. Uszczegóławia zasady kompensowania należności i zobowiązań z tytułu podatku dochodowego oraz aktywów i rezerw

Title: KSR 2. Podatek dochodowy
Author: Katarzyna Trzpioła
ISBN: 978-83-8344-601-1, 9788383446011
Date of issue: 2024-10-14
Format: Ebook
Item ID: e_43qf
Publisher: Wydawnictwo Wiedza i Praktyka

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