Temat: Polish accounting standards - Katalog OPAC zbiorów

Skocz do pozycji: 1.

Tytuł:: Kapitał z aktualizacji wyceny w sprawozdawczości finansowej w świetle międzynarodowych i polskich standardów rachunkowości
Capital from the update of the evaluation and the scope of revealing it in the financial reporting in the light of international and polish standards to the accounting
Autorzy:: Lis, Tomasz
Powiązania:: https://bibliotekanauki.pl/articles/586026.pdf
Data publikacji:: 2014
Wydawca:: Uniwersytet Ekonomiczny w Katowicach
Tematy:: Polskie standardy rachunkowości
Sprawozdawczość finansowa
Kapitał aktualizacji wyceny
Capital revaluation
Financial reporting
Polish accounting standards
Opis:: Fund from the update of the evaluation, peculiar category of own capital, reflecting effects of the update of the evaluation of fixed assets and assess of investments ranked among long-lasting active members. To this capital he/she refers ensuing as a result of the update of the evaluation difference of net value of fixed assets it cannot be destined for the division, until means which the up date of value created this capital, enterprises are in an instruction. In the case of selling or the liquidation of fixed assets previously brought up to date it is subject to reducing the evaluation of these means from the update by the difference. This difference influences spare or different capital about similar character. Also copies are reducing this capital on account of permanent loss value of long-lasting funds for the effect of the cha nge of the technology of the production, as signing to the liquidation or withdrawing from the use, if value of these means previously was brought up to date. Effects are in creasing this fund assess of investments ranked among long-lasting active members, causing the increase in their value to the level of market prices. He is surrendering to however reducing investment as a result of lowering value to the rate of the amount of the previous platform, if amount of the difference around assess till the day of the evaluation wasn't accounted. With capital from the update of the evaluation also a surplus is being asked to account for the title assess value of sold investment, if effects of it assess influenced this capital. From the update of the evaluation as one of kinds of capital and so capital constitutes the essential element revealing the financial reporting in Polish and international standards to the bookkeeping as well as the state by the element.
Źródło:: Studia Ekonomiczne; 2014, 190; 79-89
2083-8611
Pojawia się w:: Studia Ekonomiczne
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 2.

Tytuł:: SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)
Autorzy:: Michalczyk, Leszek
Powiązania:: https://bibliotekanauki.pl/articles/599712.pdf
Data publikacji:: 2014-06-05
Wydawca:: Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:: accounting engineering
variant accounting
praxeological accounting
Polish accounting standards
Opis:: In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept), the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.
Źródło:: Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 1; 27-34
1734-039X
Pojawia się w:: Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 3.

Tytuł:: Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison
Autorzy:: Gierusz, Jerzy
Powiązania:: https://bibliotekanauki.pl/articles/1917457.pdf
Data publikacji:: 2021-09-12
Wydawca:: Stowarzyszenie Księgowych w Polsce
Tematy:: revenue from sales
International Financial Reporting Standards 15
Polish Accounting Standard 15
Opis:: Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS. Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement basis. The second segment comprises the Polish Accounting Act and KSR 3, which are based on international standards which are already superseded – IAS 11 and IAS 18, which dealt with revenue recognition over time. Practical implications: The article points out the differences between Polish and interna-tional regulation in terms of revenue recognition, which may play an important role for entities changing the basis for preparing their financial statements from Polish GAAP to IFRS. Originality: The article is the first attempt to compare the scale of similarities between the two sets of regulations in terms of revenue measurement and recognition
Źródło:: Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 93-106
1641-4381
2391-677X
Pojawia się w:: Zeszyty Teoretyczne Rachunkowości
Dostawca treści:: Biblioteka Nauki

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Skocz do pozycji: 4.

Tytuł:: International Determinants of Comprehensive Income Reporting by Groups – An Analytical and Comparative Study of Poland and Germany
Międzynarodowe uwarunkowania raportowania wyników całkowitych grup kapitałowych – polsko‑niemieckie studium analityczno‑porównawcze
Autorzy:: Kwaśny, Jakub
Sajnóg, Artur
Powiązania:: https://bibliotekanauki.pl/articles/2083061.pdf
Data publikacji:: 2022-06-20
Wydawca:: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:: nadzór korporacyjny
standardy rachunkowości
raportowanie finansowe
wynik całkowity
polski i niemiecki rynek
corporate governance
accounting standards
financial reporting
comprehensive income
Polish and German markets
Opis:: The mainstream theoretical and empirical research presented in the study is a comparative analysis of comprehensive income reporting by groups listed in the Polish and German capital markets. The theoretical part of the article is dedicated to a scientific discussion on the determinants of the capital market and corporate governance in continental Europe and the so‑called ‘new governance’, related to the convergence of financial reporting standards, including IFRSs, that oblige groups of entities to prepare consolidated statements of comprehensive income. It also assesses the relevance of comprehensive income to capital market players. The empirical part contains the results of comparative research on the format and structure of consolidated statements and the nomenclature of their components, as well as the findings from studies of the value relevance of comprehensive income for the WIG30 and DAX groups in 2009–2019.
Wiodącym nurtem badań teoretyczno‑empirycznych zaprezentowanych w opracowaniu stanowi porównawcza analiza raportowania wyników całkowitych grup kapitałowych notowanych na polskim i niemieckim rynku kapitałowym. Część teoretyczną artykułu poświęcono dyskusji naukowej wokół uwarunkowań rynku kapitałowego i nadzoru korporacyjnego w Europie kontynentalnej oraz tzw. „nowego ładu korporacyjnego” związanego z konwergencją standardów sprawozdawczości finansowej, w tym MSSF, które obligują grupy kapitałowe do sporządzania skonsolidowanego sprawozdania z wyniku całkowitego. Dokonano również oceny znaczenia wyniku całkowitego dla podmiotów rynku kapitałowego. W części empirycznej znajdują się wyniki komparatywnych badań nad formą i strukturą skonsolidowanego sprawozdania z wyniku całkowitego oraz nomenklaturą jego komponentów, a także badań wpływu wyniku całkowitego na wartość rynkową grup kapitałowych z indeksu WIG30 oraz DAX w latach 2009–2019.
Źródło:: Comparative Economic Research. Central and Eastern Europe; 2022, 25, 2; 163-185
1508-2008
2082-6737
Pojawia się w:: Comparative Economic Research. Central and Eastern Europe
Dostawca treści:: Biblioteka Nauki

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