- Tytuł:
-
Wpływ polityki rachunkowości w obszarze aktywów obrotowych na treść informacyjną sprawozdań finansowych - wybrane problemy
The Impact of Accounting Policy in the Area of Current Assets on the Content of the Financial Statements - Selected Problems - Autorzy:
- Głębocka, Magdalena
- Powiązania:
- https://bibliotekanauki.pl/articles/593546.pdf
- Data publikacji:
- 2014
- Wydawca:
- Uniwersytet Ekonomiczny w Katowicach
- Tematy:
-
Polityka rachunkowości
Sprawozdanie finansowe
Wynik finansowy
Accounting policy
Financial performance
Financial statements - Opis:
- Under the conditions of globalization, increasing competition requirements in terms of quality, timeliness of information recognized by the accounts are constantly increasing. Accounting focuses attention on faithful and reliable reflecting the material and financial position. The basic form of communication with the outside companies is financial statements. The usefulness of the information contained in these reports is dependent on the correct selection accounting rules. Accounting policy is determined by the provisions of the accounting law and the general accounting principles that determined organization of accounting in the company. The task of accounting policy is to safeguard the interests of the company and meet the information needs of internal and external users of accounting information to be provided by the customer in the form of financial statements. The main purpose of the article was to present the impact of accounting rules in the area of the current assets in the financial result and the content of the financial statements.
- Źródło:
-
Studia Ekonomiczne; 2014, 201; 72-85
2083-8611 - Pojawia się w:
- Studia Ekonomiczne
- Dostawca treści:
- Biblioteka Nauki
Artykuł