Intangible Assets in Polish Accountancy and Tax Law – Similarities, Differences and their Consequences
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The most important aim of this elaboration is to carry out the analysis of both accounting and tax definitions of the intangible and legal assets’ components and also to point out the similarities, the differences and their possible consequences. The secondary aim is to point out the desirable direction of changes in accountancy and tax laws in terms of the intangible and legal assets’ definitions. Because of the fact that the rules of Polish accountancy are based on the International Accounting Standards the conclusions drawn from the analysis presented herein may be useful for other countries whose accountancy systems are also based on the International Accounting Standards.
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