Zeszyty naukowe
Autor: Paweł Futyma 267
Strony: 267-275
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FINANCIAL AUDIT OF ACCRUED EXPENSES

Summary
The article presents the definition and classification of prepaid expenses, their records and the rules for apportioning costs in time on the plane of the accounting and tax. The purpose of this article is to define the substance and application of prepaid expenses. The article contains examples of costs accounted for at the time of the most commonly encountered in practice.