- Tytuł:
-
Teoria bilansowa Wilhelma Osbahra jako reakcja na lukę informacyjną w sprawozdawczości finansowej XXI wieku
Wilhelm Osbahr’s balance sheet theory as the reaction for the information gap in XXI century financial reporting - Autorzy:
-
Śnieżek, Ewa
Wiatr, Michał - Powiązania:
- https://bibliotekanauki.pl/articles/904837.pdf
- Data publikacji:
- 2012
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- Having a “good” financial information is now gaining a new, important meaning. Asymme- try of information translated into the reporting form, results in the formation of barriers in the assessment of values, which together are often referred to as a communication gap. Theory and practice of accounting does not cease in their efforts to eliminate the aforementioned asymmetry. The paper presents the principles of W. Osbahr’s theory of the balance sheet, which can serve as a starting point for the attempt to close the information gap in the business reporting of the twenty- first century. Visionary, ahead of an era, W. Osbahr’s “entrepreneur balance sheet” creates, in the authors opinion, a solid foundation to build a useful and attractive, from the standpoint of the information user, notes to the balance of the modern enterprise.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2012, 263
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł