Article 2025
Authors / editors: Monika Kuryło
Published in: Studia Administracyjne
The study examined the criteria used by the President of the Office of Competition and Consumer Protection to evaluate commitments made by entrepreneurs during proceedings regarding the recognition of standard contractual provisions as unfair. Binding decisions issued in matters …
DOI: 10.18276/sa.2025.21-02 · ISSN: 2080-5209
Article 2022
Authors / editors: Michał Gajewski
Published in: Acta Iuris Stetinensis
This paper aims to show the impact of amending Principles of Legislative Drafting in 2015 by adding episodical provisions on the previous practice of the so-called special-bills. For
the purpose of research, a special bill was defined as a bill that introduced extraordinary cond…
DOI: 10.18276/ais.2022.38-05 · ISSN: 2083-4373
Article 2021
Authors / editors: Oskar Olejnik
Published in: Studia Administracyjne
In the glossed judgement the Supreme Administrative Court considered whether a person who was not a taxpayer had legal right to make a claim for overpaid tax. The crucial problem, which was underlined in the opinion of the court, was the meaning of the term taxpayer. Although thi…
DOI: 10.18276/sa.2021.14-06 · ISSN: 2080-5209
Article 2021
Authors / editors: Tomasz Stachurski
Published in: Acta Iuris Stetinensis
The purpose of writing this article is to show and assess the influence that is currently being exerted by the tax avoidance clause on individual interpretations of tax law provisions. It is
an important issue, because strong interaction has been noticed between these law instit…
DOI: 10.18276/ais.2021.33-08 · ISSN: 2083-4373
Article 2017
Authors / editors: Joanna Rachuba, Thi Thu Hoai Tran
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The following study concerns two main issues. To begin with, we review the research on the impact of bank-specific variables and macroeceonomic determinants of loan loss provisions. Furthermore, the topic of income smoothing is reviewed. Lastly, we consider the relation of LLP to…
DOI: 10.18276/frfu.2017.89/1-41 · ISSN: 2450-7741
Article 2016
Authors / editors: Piotr Pisarewicz, Patrycja Kowalczyk-Rólczyńska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Retrospective analysis of balance sheet presentation of net assets and provisions for life assurance policies where the investment risk is borne by the policyholders in the years 2001–2015. The balance sheet items of these name concern mainly life insurance with insuran…
DOI: 10.18276/frfu.2016.4.82/2-52 · ISSN: 2450-7741
Article 2016
Authors / editors: Agata Sierpińska-Sawicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The article presents the results of research on provisions for employee benefits in coal companies. Both for employees and former employees, there are created provisions for retirement and pension benefits, for jubilee, on compensatory pensions, for coal allowances for pensioners…
DOI: 10.18276/frfu.2016.4.82/1-40 · ISSN: 2450-7741
Article 2016
Authors / editors: Paweł Mielcarz, Dmytro Osiichuk, Paweł Wnuczak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
The paper presents a practical guidance for the treatment of employee benefits, provisions, and contingent liabilities in the DCF valuation models. Market practitioners often encounter difficulties while incorporating the figures of actuarial reserves and provisions, which are th…
DOI: 10.18276/frfu.2016.79-22 · ISSN: 2450-7741
Article 2016
Authors / editors: Anna Kuzior
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – a purpose of the article is to presents rules of provisions recognition and the range of in-formation presented in financial statement concerning provisions (based on IFRS). De-sign/Methodology/Approach – a method of analyses of: accounting standards, literature and fin…
DOI: 10.18276/frfu.2016.2.80/2-48 · ISSN: 2450-7741