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dc.contributor.authorFila, Joanna
dc.contributor.authorWitczak, Radosław
dc.date.accessioned2013-06-09T14:02:55Z
dc.date.available2013-06-09T14:02:55Z
dc.date.issued2012
dc.identifier.issn0208-6018
dc.identifier.urihttp://hdl.handle.net/11089/2010
dc.description.abstractThe scope of the factoring was given in the article. The history and origin of the factoring as the form of financing the enterprises was presented. The main features and kinds of this contract were described. The financial aspects of the factoring contract were given. The VAT provisions concerning factoring were presented. The influence of the income tax on the factoring was shown. The changes in the interpretations of the income tax concerning factoring were proposed.pl_PL
dc.language.isoplpl_PL
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl_PL
dc.relation.ispartofseriesActa Universitatis Lodziensis, Folia Oeconomica;266
dc.titleInnowacje w operacjach faktoringowychpl_PL
dc.title.alternativeInnovations in Factoring Operationspl_PL
dc.typeArticlepl_PL
dc.page.number285-301
dc.contributor.authorAffiliationUniwersytet Łódzki; Wydział Ekonomiczno-Socjologiczny; Instytut Finansów


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