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    Tytuł:
    Polityka rachunkowości w systemie rachunkowości
    Accounting Policy within Accounting System
    Autorzy:
    Micherda, Bronisław
    Powiązania:
    https://bibliotekanauki.pl/articles/585880.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Polityka rachunkowości
    Rachunkowość
    Sprawozdanie finansowe
    Accounting
    Accounting policy
    Financial statements
    Opis:
    The paper presents the significant position of accounting policy in accounting system. The essence, functions and structures of the contemporary accounting, as well as the competences and ethics of professional accountants are indicated. In all specified areas clear premises reveal themselves, which suggest the need for a new perspective on the content of that accounting policy, thereby increasing its importance. At the same time, it points out the essential directions of the discussion on the improvement of the accounting policy in the theory and practice of economic life.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 193-204
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Wytyczne polityki rachunkowości zamkniętych funduszy inwestycyjnych w świetle źródeł prawa
    Guidelines of Accounting Policies for Close-End Investment Funds in the Light of Law Regulations
    Autorzy:
    Sulik-Górecka, Aleksandra
    Powiązania:
    https://bibliotekanauki.pl/articles/592944.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Fundusze inwestycyjne
    Polityka rachunkowości
    Rachunkowość
    Accounting
    Accounting policy
    Investment funds
    Opis:
    In the face of dynamic development of financial market, the problems of accounting and financial reporting of close-end investment funds have come into prominence. In the paper, the legal rules of accounting policies for close-end investment funds have been described. The goal of the paper is the analysis of the accounting policies of exemplary closeend investment funds in relation to reaching investment goals. The author of the paper has also suggested that exceeding of investment limits should be presented in the audit opinion.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 337-349
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Wycena jako instrument polityki rachunkowości grupy kapitałowej- konieczność wyboru czy możliwość kreowania obrazu grupy kapitałowej?
    Valuation of the Accounting Policy as an Instrument of the Companies Group - the Need to Choose or the Possibility of Creating a View of the Companies Group?
    Autorzy:
    Remlein, Marzena
    Powiązania:
    https://bibliotekanauki.pl/articles/591026.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Grupa kapitałowa
    Polityka rachunkowości
    Rachunkowość
    Wycena
    Accounting
    Accounting policy
    Capital group
    Valuation
    Opis:
    The subject of this article is accounting policy of the companies group, in particular, the valuation assets and liabilities as important, material accounting policy instrument of the entity. The article attempts to answer the following questions: - is the accounting policy the right to choose or to draw up? - is the accounting policy of the companies group the sum of the individual accounting policies of the entities forming the companies group? - what determines the solutions adopted in the framework of the accounting policy? - which kind of the possibilities of the companies group are given by "the right choice"? As a result of considerations it was found that accounting policy development process of each individual and the group should be guided by the idea of "the unity of the companies group" and the need to present the assets and financial situation in the form of the consolidated financial statements. Thus a necessary condition is to keep the comparability of reporting all units of the companies group and adoption of the uniform principles of accounting policy and methods of measurement.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 277-287
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Wpływ statystyki publicznej na politykę rachunkowości
    Accounting Politics Under the Influence of Statistics Information Needs
    Autorzy:
    Hellich, Ewa
    Powiązania:
    https://bibliotekanauki.pl/articles/593320.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Polityka rachunkowości
    Rachunkowość
    Statystyka
    Statystyka publiczna
    Accounting
    Accounting policy
    Public statistics
    Statistics
    Opis:
    The article presents a correlation between comparability and usefulness of a micro and macro economics information. Since the very beginning, accounting was meant to gather, process and present data. It is required that the transformation of data to useable information should be integrated and harmonized using the statistics methodology.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 96-104
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Wpływ polityki rachunkowości w zakresie aktywów z tytułu odroczonego podatku dochodowego na wynik finansowy niewypłacalnych spółek giełdowych
    The Influence of the Accounting Policy Applied to the Deferred Tax Assets on the Financial Result of Insolvent Listed Companies
    Autorzy:
    Górowski, Ireneusz
    Powiązania:
    https://bibliotekanauki.pl/articles/593334.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Polityka rachunkowości
    Rachunkowość
    Spółki
    Spółki giełdowe
    Accounting
    Accounting policy
    Companies
    Stock market companies
    Opis:
    The professional judgment about the future of company performance plays the key part in the deferred tax assets recognition procedure. The deferred tax allocation can substantially influence the company's assets value and income. The article examined disclosures in the financial statements and auditors' opinions in reference to the going concern assumption and accounting policy applied to the deferred tax assets. The analysis was performed on listed companies which declared bankruptcy in year 2013. In the reports of all of the examined companies, the deferred tax assets were recognized, and at the same time doubts about the entity's ability to continue as a going concern were stated. In the management's opinion, the presence of these doubts was not an obstacle to the recognition of the deferred tax assets and increasing of the financial result. Furthermore, in two cases, it was found that the auditor opinion did not provide the stakeholders with clear and useful information about this specific reported item. Concluding from the disclosed in the financial statements information, one can advance a thesis that companies that find themselves on the brink of insolvency use tools of the accounting policies for earnings management.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 87-95
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Amortyzacja w procesie realizacji założeń polityki rachunkowości przedsiębiorstwa górniczego
    Depreciation in the Accounting Policy of Mining Companies
    Autorzy:
    Olejko, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/586764.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Amortyzacja
    Górnictwo
    Polityka rachunkowości
    Przedsiębiorstwo
    Rachunkowość
    Accounting
    Accounting policy
    Amortization
    Enterprises
    Mining sector
    Opis:
    companies. Some of the elements of this property, especially included in the group of machinery and equipment, due to the nature of the mining process, liable to be temporarily excluded from use. Use appropriate accounting policies the company allows accurate costs presentation in the financial statements at the same time can affect the flexibility of depreciation costs. In this article the presentation of the basic tools of accounting policy, allowing for better presentation the consumption of the fixed assets in the mining companies currently observed indicating the relationship between depreciation, the value of fixed assets and the cost of using them in the mining industry.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 205-220
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polityka rachunkowości w jednostkach sektora finansów publicznych
    The Accounting Policy in Public Finance Sector Entities
    Autorzy:
    Rechul, Halina
    Witowska, Judyta
    Powiązania:
    https://bibliotekanauki.pl/articles/586004.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Finanse publiczne
    Polityka rachunkowości
    Rachunkowość
    Rachunkowość budżetowa
    Accounting
    Accounting policy
    Government accounting
    Public finance
    Opis:
    The accounting policy is the most important document for regulating the accounting system. This is achieved by specifying some elements of the accounting areas. Having an accounting policy is a legal requirement, and the official responsible for introducing the policy is the manager of the unit. The purpose of this article is to present general principles of the financial management in major organizational forms of public sector entities, taking into account specific accounting principles contained in the Regulation.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 266-276
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polityka rachunkowości w obszarze wyceny nieruchomości
    The Accounting Policy in the Field of Real Estate Appraisal
    Autorzy:
    Roj, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/587098.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Nieruchomości
    Polityka rachunkowości
    Rachunkowość
    Wycena nieruchomości
    Accounting
    Accounting policy
    Real estate
    Real estate valuation
    Opis:
    The real estate is one of the fundamental components of the material resource of entities, both public sphere and the private sector. The decisive factor for the presentation in the balance sheet of the entity is the breakdown by economic way, ie. economic use of three groups: operational, investment and assets. The accountancy allows for some real estate groups to fit the balance sheet valuation rules to the needs of the individual, that the financial statements best reflects the economic reality in which it operates. The choice of a particular method of valuation of the balance sheet has a significant impact on the values presented in the financial statements. The units should therefore in its accounting policies precisely define all the rules related to this area. The mechanism of the balance sheet valuation should not tend to create an image of the entity in any case, but used the concept of true and fair view of the assets and financial situation. Both external and internal recipients should have reasonable assurance that management makes every effort to meet their expectations in terms of transparency of these reports, because they take a number of important economic decisions on the basis of the reports.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 288-298
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Zarządzanie polityką rachunkowości w aspekcie prawa podatkowego
    The Management of the Accounting Policy in Terms of Tax Law
    Autorzy:
    Stępień, Marcin
    Powiązania:
    https://bibliotekanauki.pl/articles/588577.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Polityka rachunkowości
    Prawo bilansowe
    Prawo podatkowe
    Rachunkowość
    Accounting
    Accounting policy
    Balance law
    Tax regulations
    Opis:
    Enterprises, presenting the achieved results and their financial standing, follow the superior accounting principles shaped by theory and practice, ensuring quality traits of the information under discussion. The accounting system, based on the balance sheet law, provides multiangular pieces of information, which are also used in settlement of business entities against the fiscal environment. Tax law, regulating the fiscal environment of an enterprise, serves mainly the fiscal purposes of the state. Basing on the accounting system, it differently regulates the basic notions used to determine the revenue of an entity. It makes use of economic variables in order to display the tax result achieved by a business entity, imposing the manner of valuation and the presentation of income and costs. The aim of the article was to present the output of the law theory with reference to shaping tax principles in comparison to the principles of bookkeeping. It has been demonstrated that the lack of precise specification of basic economic categories, among which there are the notions of income and costs, without the principles constituting the methodology of measuring the exploitation of resources in tax law, attributes the issue under discussion to an unstable and subjective platform for the valuation and presentation of basic economic figures. The great majority of the analysed business entities take into consideration tax regulations in the identification of income and tax costs. Due to the fact that the aims of the tax system do not overlap with the aims and principles of the balance sheet law, it seems justifiable to seek solutions implementing the principles created in the theory of tax law, which may constitute a stable base for building an effective tax system. Balance sheet law, constituting a system of reliable information about the basic economic data typical of business entities, should be correlated with a stable and well-founded tax system, which should contribute to the unification of the principles of creating one of the most basic economic variables, to which the information about the achieved results (income) by business entities belongs.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 327-336
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polityka rachunkowości samorządowych zakładów budżetowych - wybrane problemy
    The Accounting Policy of Local Budgetary Enterprises - the Selected Aspects
    Autorzy:
    Adamek-Hyska, Dorota
    Powiązania:
    https://bibliotekanauki.pl/articles/591324.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Finanse publiczne
    Polityka rachunkowości
    Rachunkowość
    Zakłady budżetowe
    Accounting
    Accounting policy
    Budgetary establishment
    Public finance
    Opis:
    The inconsistency of the public finance law and the accounting law which govern accounting carried out by local budgetary enterprises, in particular in terms of special principles for valuation and presentation of fixed assets, obligatory charts of accounts, rigid formulas and principles for issuing financial statements, leads to a situation when financial and accounting staff have to deal with a number of problems related to the creation and use of accounting policies. The articles analyses the legal regulations regarding the selected aspects of accounting policies of local budgetary enterprises.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 13-22
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polityka rachunkowości w kontekście rachunkowości kreatywnej
    The Accounting Policy in the Light of Creative Accounting
    Autorzy:
    Stępień, Konrad
    Powiązania:
    https://bibliotekanauki.pl/articles/593458.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Polityka rachunkowości
    Rachunkowość
    Rachunkowość kreatywna
    Sprawozdanie finansowe
    Accounting
    Accounting policy
    Creative accounting
    Financial statements
    Opis:
    Accounting, as an information, system should fairly reflect the activities of the entities. However, now increasingly visible problem of "beautifying" the image of the company and of manipulation financial results in the financial statements. Commonly such action is called creative accounting. This study was devoted to the presentation of the essence of concepts such as "creative accounting" and "accounting policy" and to the discussing the scope of their, in particular, to clarify the relationships that exist between them.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 314-326
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Model biznesu a polityka rachunkowości
    Business Model versus Accounting Policy
    Autorzy:
    Pielaszek, Marcin
    Świderska, Gertruda Krystyna
    Krysik, Małgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/585804.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Finanse przedsiębiorstwa
    Modele biznesowe
    Polityka rachunkowości
    Rachunkowość
    Accounting
    Accounting policy
    Business models
    Enterprise finance
    Opis:
    Purpose of the article is presentation to what extent the business model should be used for the development of accounting policy. In the first part of the article we present the most important features of the business model, outlined why it should have impact on the accounting policy as well as those accounting areas in which business model may have the greatest impact on the accounting policy solutions. In the second part of the article, on selected examples, we illustrate the impact of business model for possible accounting policy decisions. We pay attention to such elements of the business model as a types of goods, which are marketed by the company, diversifying products, form of organisation of the market, market development phase, and the election in terms of customers and geographic markets. In the conclusions we outline the main directions of further research.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 221-232
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polityka rachunkowości w zakresie prac badawczo-rozwojowych a wynik finansowy
    The Accounting Policies of the Works of Research and Development and Financial Results
    Autorzy:
    Piotrowska, Katarzyna
    Powiązania:
    https://bibliotekanauki.pl/articles/585718.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Polityka rachunkowości
    Prace naukowo-badawcze
    Rachunkowość
    Wynik finansowy
    Accounting
    Accounting policy
    Financial performance
    Scientific-research work
    Opis:
    Works of research and development requires incurring costs, that affect the level of financial results in the longer or shorter period of time. The purpose of this article is therefore an attempt to answer the question, what is the role of the accounting policy of works of research and development in the formation of the financial results of the business entity? The article uses an analysis of the literature, regulation of law, economic practice observation and conclusions of the resulting from research in the formulation of principles of accounting policy of works of research and development.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 244-254
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Specyfika polityki rachunkowości samodzielnych publicznych zakładów opieki zdrowotnej
    Specificity of the Politics of the Accounting of Self-Contained Public Healthcare Centres
    Autorzy:
    Wawrowski, Rafał
    Powiązania:
    https://bibliotekanauki.pl/articles/590509.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Opieka zdrowotna
    Polityka rachunkowości
    Rachunkowość
    Zakłady opieki zdrowotnej (ZOZ)
    Accounting
    Accounting policy
    Health care
    Health care institution
    Opis:
    In Poland entities not being entrepreneurs are among healing entities determined with name of self-contained public healthcare centres (SPZOZ). In the article the special regulations included in the act on healing activity were presented referring to the SPZOZ financial management and influencing the accounting of such subjects. Additionally an influence of, so outside, as well as internal factors which they are exerting was stressed he influences the politics of SPZOZ accounting and are creating the specificity of solutions applied by such entities. Simultaneously they paid attention to meaning of the SPZOZ financial result to further functioning and the need of taking concrete actions by the entity creating in case of the loss.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 393-403
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Polityka rachunkowości w procesie badania sprawozdań finansowych
    Accounting Policy in the Process of Financial Statements Audit
    Autorzy:
    Pfaff, Józef
    Powiązania:
    https://bibliotekanauki.pl/articles/590468.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Ekonomiczny w Katowicach
    Tematy:
    Międzynarodowe Standardy Rewizji Finansowej (MSRF)
    Polityka rachunkowości
    Rachunkowość
    Sprawozdanie finansowe
    Accounting
    Accounting policy
    Financial statements
    International Standards of Finance Revision
    Opis:
    The accepted accounting principles (policy) are the benchmark in the process of financial statement audit enabling assessment of fairness and credibility of information contained in financial statements. Therefore, in the financial statement audit the auditor takes those criterion into consideration at all stages of the assessment process, i.e., during planning, carrying out audit with the use of conformity and credibility assessment procedures, and while preparing the audit report (audit opinion and report). The aim of this article is to identify and interpret those areas of the financial statement that view the accounting principles as the benchmark for the fairness and credibility of the information contained in the audited financial statement.
    Źródło:
    Studia Ekonomiczne; 2014, 201; 233-243
    2083-8611
    Pojawia się w:
    Studia Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-15 z 15

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