Object

Planned object

Title: Mechanism of provisioning and their releasing in business entities - the balance sheet and tax approach

PLMET:

click here to follow the link

Creator:

Tomczyk, Maria

ORCID:

0000-0001-9812-2118

Abstract:

Provisions are an issue regarding both law and economics. They are a complex balance sheet and tax category. They have an estimative nature and as a result they cause problems to managership. Therefore, they are usually created in far too small range. Provisions charateristics are by uncertainty of to the amount of the liability and the day of its payment. Provisions are a tool of risk management. They protect a business entity against fallout of risks and ensure the continuation of economic activity. Their task is to show a true and fair view of unit’s assets and financial situation. The aim of this article is to present the importance of the provisions. What is more a description of the mechanism of provisioning and their releasing will be presented. The article will also perform tax analysis of provisions.

Place of publishing:

Wrocław

Publisher:

E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Contributor:

Ćwiąkała-Małys, Anna. Red. ; Malarewicz-Jakubów, Agnieszka. Rec. ; Wrzosek, Stefan. Rec.

Date issued:

2020

Resource Type:

e-książka

Identifier:

ISBN 978-8366601-22-2 (druk) ; ISBN 978-8366601-23-9 (online)

Language:

pol ; eng

Relation:

(Finanse i Rachunkowość / Zakład Zarządzania Finansami Instytutu Nauk Ekonomicznych, ISSN 2451-3938 ; nr 6)

Rights holder:

© Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Object collections:

Last modified:

Nov 18, 2020

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/128100

Show description in RDF format:

RDF

Edition name Date

This page uses 'cookies'. More information