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Blog: Zuzanna WOJCIECHOWSKA

17 July 2017

During the year a number of economic events take place in a company, affecting the overall image of the entity. Not always, however, do those events have the same impact on the entity's results presented in accordance with the tax law and the balance sheet law. The discrepancies between the tax and balance sheet system are caused by different principles, functions and different methods of valuation of assets and liabilities components, which, consequently, leads to temporary positive and negative differences between the values stipulated in the financial statement and those that would be calculated and presented on the basis of the tax law.

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