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Analiza koncepcji ujęcia odroczonego podatku dochodowego w sprawozdawczości finansowej

100%

Górowski I.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

2013

nr 901

29-42

The article analyses deferred tax allocation procedures in an important area of the contemporary accounting standards. The domestic and international standards solutions are similar, while the theory of accounting offers a range of alternative solutions. The article considers the concepts of full and partial allocation, liability method, deferred tax method, and the pros and cons of the balance sheet and income statement approach. The evaluation identifies the areas of coherence with current accounting standards and theory. It also points out those aspects which might be suitable for re-evaluation in the context of the accounting standards objectives.

Wpływ polityki rachunkowości w zakresie aktywów z tytułu odroczonego podatku dochodowego na wynik finansowy niewypłacalnych spółek giełdowych

100%

Górowski I.

Studia Ekonomiczne

2014

tom 201

87-95

The professional judgment about the future of company performance plays the key part in the deferred tax assets recognition procedure. The deferred tax allocation can substantially influence the company's assets value and income. The article examined disclosures in the financial statements and auditors' opinions in reference to the going concern assumption and accounting policy applied to the deferred tax assets. The analysis was performed on listed companies which declared bankruptcy in year 2013. In the reports of all of the examined companies, the deferred tax assets were recognized, and at the same time doubts about the entity's ability to continue as a going concern were stated. In the management's opinion, the presence of these doubts was not an obstacle to the recognition of the deferred tax assets and increasing of the financial result. Furthermore, in two cases, it was found that the auditor opinion did not provide the stakeholders with clear and useful information about this specific reported item. Concluding from the disclosed in the financial statements information, one can advance a thesis that companies that find themselves on the brink of insolvency use tools of the accounting policies for earnings management.