Actually applied exchange rate – its conception and interpretation in accounting and taxation law
Journal Title: Zarządzanie i Finanse - Year 2014, Vol 12, Issue 2
Abstract
In this elaboration both arithmetic and tax rules of setting differences in exchange rates, their similarities and differences are presented. Particular emphasis was placed on discussing the rules’ changes whose effect was to introduce in both areas a term – so called “actually applied exchange rate”. This change resulted in some ambiguity and also in interpreting problems: whether „actually applied ex-change rate” is to be understood as the exchange rate of a particular transaction or is it a hypothetical exchange rate. Because of this many contradictory stands to this issue can be observed and which tax authorities, adjudication panels issuing decisions in revenue matters and auditor experts investigating financial reports present. It is assumed that since the 1st of January 2012 all these problems have ended, although even nowadays contradictory opinions about this matter can be heard.
Authors and Affiliations
Cyryl Kotyla, Grzegorz Bucior
Keywords
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