Proposal for tax-oriented income statement A discussion paper
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 64
Abstract
The article presents the author’s proposal for tax-oriented profit and loss statement which shows the performance of an entity in the fiscal environment. The construction of such a statement allows, on the one hand, to make quick and efficient calculation of income and current income tax liability, and on the other hand – it is a useful analytical tool that assists the decision making process in a company. This is possible due to distinction between different sets of transactions that create accounting profit and taxable profit, which enables identification and analysis of relevant differences in particular types of a company’s activities and shows their range and extent.
Authors and Affiliations
Katarzyna Zasiewska
Keywords
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