@misc{Rogowski_Wojciech_Utrata_2005,
 author={Rogowski, Wojciech},
 year={2005},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2005; nr 1082, s. 130-138},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={The important problem of accounting is the correct valuation of assets. In the course of the activity in many enterprises appear receivables, whose repayment is threatened. In this case enterprise has a duty to build a re-measurement. The aim of this paper is to preset the problem connected with the loss of value of receivables to according accounting and tax law. There is some problem with it because it has been established different. Therefore, that may appear differences in the value of receivables and in consequence between tax and accounting result. (original abstract)},
 title={Utrata wartości należności według prawa bilansowego i podatkowego},
 type={artykuł},
}