Tax accounting - spec: Accounting [FAM3SE17FA-Z17]
Semestr zimowy 2017/2018
Konwersatorium,
grupa nr 1
plan zajęć przedmiotu| Przedmiot: | Tax accounting - spec: Accounting [FAM3SE17FA-Z17] |
| Zajęcia: |
Semestr zimowy 2017/2018 [2017Z]
(zakończony)
Konwersatorium [K], grupa nr 1 [pozostałe grupy] |
|
Termin i miejsce:
|
(brak danych) |
| Liczba osób w grupie: | 19 |
| Limit miejsc: | (brak danych) |
| Zaliczenie: | Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
| Prowadzący: | Renata Spicak |
| Literatura: |
(tylko po angielsku) Green, D., and G. Plesko. 2016. The relation between book and taxable income since the introduction of the Schedule M-3. National Tax Journal 69 Jung, B., W.-J. Lee, and Y. S. Yang. 2016. The impact of dividend covenants on investment and operating performance Hribar, P., T. Kravet, and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies |
| Zakres tematów: |
(tylko po angielsku) Sources of tax law, basic definitions, structural components of taxes, direct and indirect taxes Tax authorities: competences and liabilities Methods of formation of tax obligations, termination of the tax obligation, institution of expiration, tax arrears and its consequences Tax and non-tax income Tax deductible and non-deductible costs Relations between accounting result and the tax result Obligatory costs correction Deferred tax |
| Metody dydaktyczne: |
(tylko po angielsku) presentation 80%, participation - 20% |
| Uwagi: |
FA-M3SE/1 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.
