Odroczony podatek dochodowy w umowach leasingowych

Abstract

The article presents the procedure for the identification, valuation, accounting and presentation of financial statements, deferred income tax having a source in the lease agreements. Most of the agreements of lease is classified for tax purposes as operating leases, but for the purposes of the balance sheet as a finance lease. This situation raises the deferred income tax, which companies subject to mandatory audit of financial statements, must be priced, booked and presented in the financial statements. This process is difficult and complicated, which confirms the example presented in the article.

Keywords

• valuation of deferred income tax in the leasing agreements
• assets and deferred income tax
• finance leases
• operating leases
• lease agreement