Należności z tytułu dostaw i usług w sytuacji kryzysu zaufania do kontrahenta, z perspektywy rachunkowości

• Authors: Anna Dyhdalewicz

Title variants

EN

RECEIVABLES IN VIRTUE OF GOODS AND SERVICES WHEN FACING A CRISIS OF CONFIDENCE IN THE BUSINESS PARTNER FROM THE ACCOUNTANCY PERSPECTIVE

• Languages of publication: PL

Abstracts

EN

The purpose of this article is to present currently applied solutions corresponding with the knowledge on the negative aspects of co-operation with business partners, including both theoretical and practical aspects. The deterioration of the financial situation of debtors results in recognizing impairment write-offs on receivables in the value corresponding to the risk of non-payment. Solutions applied in this area constitute a part of the accounting policy of each business entity. In order to reach the aim set, the Polish regulations were compared to the International Standards of Accounting and Financial Re-porting (IAS/IFRS) regulations and the currently applied in the accounting policy principles of recognizing impairment write-offs on receivables were analyzed based on the selected public entities listed on the Warsaw Stock Exchange. The article uses the method of studying the literature by making a comparative analysis of selected regulations contained in the Polish balance sheet law and IAS/IFRS with respect to trade receivables value decrease and applies the case studies analysis.

Keywords

EN

ACCOUNTING; IMPAIRMENT OF ASSETS VALUE

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Zarządzanie i Finanse
• Year: 2012
• Volume: 4
• Issue: 1
• Pages: 141-155

Contributors

author

Anna Dyhdalewicz

• Katedra Zarządzania i Finansów, Wydział Zarządzania, Politechnika Białostocka