Temat: financial accounting - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: The convergence of financial and management accounting in Poland
Autorzy:: Kabalski, Przemysław
Zarzycka, Ewelina
Powiązania:: https://bibliotekanauki.pl/articles/949125.pdf
Data publikacji:: 2018
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:: convergence
management accounting
financial accounting
Opis:: The aim of this article is to present the results of a study on the convergence of financial accounting and management accounting in companies operating in Poland against the background of international solutions. The survey, carried out in 2017, was used to collect data. Based on the questionnaire returned by 40 companies, it was found that the level of convergence of financial accounting and management accounting in Polish enterprises is moderate. The number of worldwide studies on the convergence of accounting is very limited, and in Poland they are quite unique. For this reason, the study presented in this article is relevant both for science and the practice of accounting.
Źródło:: Financial Sciences. Nauki o Finansach; 2018, 23, 2; 9-19
2080-5993
2449-9811
Pojawia się w:: Financial Sciences. Nauki o Finansach
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 2.

Tytuł:: Financial reporting in the USA: use of the IFRS
Autorzy:: Brabec, Zdeněk
Powiązania:: https://bibliotekanauki.pl/articles/951028.pdf
Data publikacji:: 2013
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:: financial accounting
financial statements
IFRS
U.S. GAAP
Opis:: The United States of America can be considered an economic superpower with the biggest and most important capital market in the whole world. To enable the efficient functioning of this market, as well as to ensure investor protection, the companies whose securities are traded on the US capital market are obliged to prepare their financial statements according to a single set of understandable and enforceable global accounting standards. This article focuses on financial reporting required for listed companies in the USA. Firstly, the development of financial reporting is mentioned and then the convergence between IFRS and U.S. GAAP is briefly described. After that, the use of IFRS in the USA and the possible implications for the US capital market are analysed.
Źródło:: Financial Sciences. Nauki o Finansach; 2013, 2 (15); 23-36
2080-5993
2449-9811
Pojawia się w:: Financial Sciences. Nauki o Finansach
Dostawca treści:: Biblioteka Nauki

Artykuł

Skocz do pozycji: 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

Skocz do pozycji: 4.

Tytuł:: The evolution of the importance of the true and fair view (TFV) principle. The case of Poland
Autorzy:: Piechocka-Kałużna, Agnieszka
Powiązania:: https://bibliotekanauki.pl/articles/949107.pdf
Data publikacji:: 2018
Wydawca:: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:: true and fair view concept (TFV)
truth in accounting
truth in reporting
quality characteristics of financial statements
Opis:: The aim of this paper is to analyse matters of truth, which is inherent issue of accounting (and therefore in reporting, as its part), which is reflected in the true and fair principle (TFV). The paper demonstrates the essence of the TFV principle and the evolution of its role and place among the set of qualitative characteristics of financial statements. After examining the changes in the development of the perception of TFV the paper makes an appraisal, gives the author’s comments and contribution by providing direct implications for regulators and the setters of standards. With respect to typical limitations regarding behavioural studies, the paper provides practical as well as social implications about understanding of the TFV concept and its effect on both the preparers and users of financial statement.
Źródło:: Financial Sciences. Nauki o Finansach; 2018, 23, 4; 89-101
2080-5993
2449-9811
Pojawia się w:: Financial Sciences. Nauki o Finansach
Dostawca treści:: Biblioteka Nauki

Artykuł

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