Our specialists assess how inflation adjustment is reflected in company balance sheets and in the tax base.
Inflation adjustment directly affects the appearance of the balance sheet by changing the period-end values of non-monetary assets.
The effect of adjustment differences on the tax base varies markedly by sector and by balance sheet structure. The impact is felt more strongly at companies with a high weight of inventory and fixed assets.
Simulating the effect of the adjustment in advance during advance tax periods is critically important for in-period cash planning.
