Systemowy charakter rachunkowości a polityka bilansowa

• Authors: Maria Smejda , Łukasz Makowski

Title variants

EN

The Systemic Nature of Accounting and Balance Sheet Policy

• Languages of publication: PL

Abstracts

EN

The analysis of the contemporary accounting thought indicates its clear focus on decision-making processes. A statistical concept of accounting is systematically superseded by procpective accounting. Such a change in directive thinking in accounting results from promoting economic interests of investors who search for attractive methods of obtaining returns on financial capital. This article proves that a historical cost principle that is being limited in accounting has not lost its up-to datedness. On the contrary, the principle in question provides some grounds for the systematic nature of accounting, which guarantees more objective understanding of capital flows and supports control of economic resources. The historical cost principle involves the theory of values - a key category of any market economy. For the time being, this theory has not been rejected in the current theories of economics. Involving the right of value in a measuring system of accounting allows for dynamic treatment of economic processes as well. This is a question of determining an up to date contents of the right in question and suggesting adequate structural method to present the value. The dynamic process has to be included within the framework of other (contemporary) category perception of the value - not outside the framework. Generalny, this paper is supposed the idea of a historical cost.

Keywords

PL

Koszty; Polityka bilansowa; Rachunkowość

EN

Accounting; Balance sheets policy; Costs

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 201
• Pages: 299-313

Contributors

author

Maria Smejda

author

Łukasz Makowski

References

• Alexander D., Nobes Ch., Financial Accounting, Prentice Hall 2011.
• Ijiri Y., A Defense for Historical Cost Accounting, Accounting Theory Vol. 2, SAGE 2009.
• Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF). Założenia koncepcyjne, SKwP, Warszawa 2013.
• Sterling R., Costs (Historical versus Current) versus Exit Values, Accounting Theory Vol. 2, SAGE 2009.
• Weygandt J., Kieso D.E., Kimmel P.D., Accounting Principles, John Wiley and Sons, Inc., USA 2002.

Identifiers

ISSN

2083-8611