koszty rozpoznawane rachunkowo

14:39 Jul 10, 2019
This question was closed without grading. Reason: No acceptable answer

Polish to English translations [PRO]
Bus/Financial - Finance (general)
Polish term or phrase: koszty rozpoznawane rachunkowo
Zgodnie z ogólną zasadą wynikającą z art. 15 ust. 1 ustawy o CIT, kosztami uzyskania przychodów są koszty poniesione w celu osiągnięcia przychodów ze źródła przychodów lub zachowania albo zabezpieczenia źródła przychodów, z wyjątkiem kosztów wymienionych w art. 16 ust. 1. Jak wskazuje się w doktrynie prawa podatkowego, art. 16 ust. 1 Ustawy o CIT, zawiera zamknięty katalog tzw. kosztów negatywnych, tzn. kosztów rozpoznawanych rachunkowo, natomiast nie stanowiących kosztów w rozliczeniu podatkowym (P. Małecki, M. Mazurkiewicz, CIT. Podatki i rachunkowość, Komentarz, wyd. VIII. 2017). 
Arkadiusz Adamowicz
Local time: 07:17


Summary of answers provided
2 +1costs recognised in the accounts
mike23


  

Answers


3 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
costs recognised in the accounts


Explanation:
costs recognised in the accounts

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Note added at 3 hrs (2019-07-10 18:39:08 GMT)
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Option 2: costs recognised in the accounting records

mike23
Poland
Local time: 07:17
Specializes in field
Native speaker of: Native in PolishPolish
PRO pts in category: 164

Peer comments on this answer (and responses from the answerer)
agree  Frank Szmulowicz, Ph. D.
16 hrs
  -> Frank, your support is recognized and greatly appreciated. Thank you.
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