Sierpińska-Sawicz, Agata; Sierpińska, Maria - In: Contemporary economics 15 (2021) 4, pp. 429-441
recognition of certain assets and their depreciation. The author’s research established that depreciation write-off in financial … terms constitute capital comprising two components: depreciation and the tax shield effect. The non-tax shield is more … depreciated for the purposes of balance sheet accounting and tax accounting. As a cost depreciation, on the one hand, reduces the …
