@misc{Krzeszowski_Wojciech_Dawid_Nabycie_2007,
 author={Krzeszowski, Wojciech Dawid},
 year={2007},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2007; nr 1178, s. 70-75},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 language={pol},
 abstract={Corporate accounting records should be kept in a way that enables drawing up a financial statement in compliance with the balance sheet law and defining an income (loss) as well as the amount of the tax due f/r the given fiscal year. There are a number of issues that arise related in connection with achieving this objective. They also arise in the case of acquisitions, mergers, and split-ups of companies. The paper presents selected comments on the accounting records in the aforementioned situations. (original abstract)},
 type={artykuł},
 title={Nabycie przedsiębiorstwa oraz połączenia i podziały spółek a ewidencja księgowa dla celów podatku dochodowego},
}