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    Wyświetlanie 1-3 z 3
    Tytuł:
    The impact of accounting and tax law concerning borrowing costs on the assessment of the financial leverage effect
    Autorzy:
    Prewysz-Kwinto, Piotr
    Powiązania:
    https://bibliotekanauki.pl/articles/949187.pdf
    Data publikacji:
    2018
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    financial leverage effect
    borrowing costs
    profitability
    accounting law
    tax law
    IAS/IFRS
    Opis:
    The aim of this paper is to present the impact of accounting and tax law concerning borrowing costs on the assessment of financial leverage effect. Due to the fact that these legal regulations require, in some cases, the recognition of borrowing costs not in the profit and loss account but in the value of assets, previously used methods for the identification of financial leverage effect do not always allow to draw the correct conclusions. Therefore, the paper proposes the necessary modification.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2018, 23, 2; 47-59
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Cost analysis in the audit of selected companies in Poland
    Autorzy:
    Mazurczak-Mąka, Anna
    Turek-Radwan, Monika
    Powiązania:
    https://bibliotekanauki.pl/articles/947587.pdf
    Data publikacji:
    2020
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    costs
    financial statement analysis
    financial review
    listed companies
    Opis:
    The aim of the article is to present the issues related to the work of auditors in the area of cost analysis as an element of the financial statement in an enterprise. Empirical studies were conducted on the basis of the financial statements published by selected companies listed on the NewConnect market in 2017, as well as the audit reports issued for those companies. The partial goals include the assessment of the percentage of certain types of opinions issued by independent auditors reviewing the financial statements of selected companies listed, as well as the identification of the areas regarding costs of activities, which are most often described in the explanations or qualified opinions in the research sample under analysis. The undertaken research are preliminary and in the future should be carried out on a larger research sample divided into industry sectors
    Źródło:
    Financial Sciences. Nauki o Finansach; 2019, 24, 1; 39-50
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    The effect of the changes in accounting estimates of the discount rate to the costs on account of creating provisions
    Autorzy:
    Staszel, Anna
    Hołda, Artur
    Powiązania:
    https://bibliotekanauki.pl/articles/947591.pdf
    Data publikacji:
    2020
    Wydawca:
    Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
    Tematy:
    discount rate
    long-term provisions
    reliability of financial statements
    estimations
    true and fair view
    Opis:
    The aim of the study is to answer the question of how a slight change in the actuarial assumptions (regarding the discount rate used) can affect the amount of the provisions, and consequently create the level of costs in the entity. In order to find the answer the financial statements of 148 stockexchange- quoted companies from 2007 to 2014 (1184 financial statements in total) were analysed, determining whether the changes in long-term provisions for retirement benefits provisions (due to the use of a different discount) have a significant impact on the financial statements of these companies. The research involved the use of deductive-inductive research methods in the form of literature review and analysis of the content of financial statements. The obtained results indicate that the estimation of the discount rate significantly affects the levels of costs related to creating provisions, which may be an effective tool for manipulating the financial result.
    Źródło:
    Financial Sciences. Nauki o Finansach; 2019, 24, 1; 94-114
    2080-5993
    2449-9811
    Pojawia się w:
    Financial Sciences. Nauki o Finansach
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-3 z 3

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