Intangible Assets in Polish Accountancy and Tax Law – Similarities, Differences and their Consequences

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dc.contributor.authorKotyla, Cyryl
dc.contributor.organizationUniwersytet Gdański, Wydział Zarządzania, Katedra Rachunkowościpl_PL
dc.date.accessioned2015-04-06T19:48:58Z
dc.date.available2015-04-06T19:48:58Z
dc.date.issued2013
dc.description.abstractThe most important aim of this elaboration is to carry out the analysis of both accounting and tax definitions of the intangible and legal assets’ components and also to point out the similarities, the differences and their possible consequences. The secondary aim is to point out the desirable direction of changes in accountancy and tax laws in terms of the intangible and legal assets’ definitions. Because of the fact that the rules of Polish accountancy are based on the International Accounting Standards the conclusions drawn from the analysis presented herein may be useful for other countries whose accountancy systems are also based on the International Accounting Standards.pl_PL
dc.description.epersonCyryl Kotyla
dc.identifier.issn2043-085X
dc.identifier.urihttps://open.icm.edu.pl/handle/123456789/6579
dc.language.isoenpl_PL
dc.publisherSTS Science Centre Ltd.pl_PL
dc.rightsDozwolony użytek
dc.subjecttrue and fair viewpl_PL
dc.subjectinternational accounting standardpl_PL
dc.subjectintellectual capitalpl_PL
dc.subjecttax lawpl_PL
dc.subjectintangible assetspl_PL
dc.titleIntangible Assets in Polish Accountancy and Tax Law – Similarities, Differences and their Consequencespl_PL
dc.typearticlepl_PL
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