Wpływ bezzwrotnych środków finansowych na wartość zysku netto przedsiębiorstwa

Abstract

The main purpose of his report is to introduction rules and conditionals filling system of financial resources which are received with non-returnable help such as grant European Union or other sources (e.g. the Treasury) in financial statement of subjects which using regulations accounting principles and influence these financing resource on value net profit of enterprise. This influence we can measure to use rate of growth profit (SWZ), which is rate capital allowance after tax. The level of net profit will be part of total net profit of enterprise only in period of assessment amortization. The enterprise will be produce supplementary net profit as long as bought fixed assets won't be total to amortize. After the amortize bought fixed assets this fact that buying was made allowances non-returnable financial resources won't be influence on level net profit from the view financial reporting.