Wykorzystanie odroczonego podatku dochodowego do kreowania wyniku finansowego przedsiębiorstwa

Abstract

The aim of the article is critical analysis of using solutions in presentation of deferred tax in financial statements. Legal solutions in this subject have advantages from point of quality attribute financial statements, but they have weakness too. Especially users of financial statements could have knowledge about this weakness. In the practical case studies article presents how companies can tendentiously influence for presented financial results in the profit and loss statement. The main reason of this situation is, that in position „income tax” in the profit and loss statement, companies can show income tax for a period and deferred tax. Deferred tax is the amount of income taxes payable in future periods and amount of income taxes recoverable in future periods.