PL EN


2014 | 164 | 37-46
Article title

Adopting International Financial Reporting Standards Through Change Management

Content
Title variants
Languages of publication
EN
Abstracts
EN
During the introducing obligatorily changes in accounting adapted to the solution IFRS should one rebuild the informative system and consider the respect of potential advantages. The paper deals with the information needed in the change management process and, in particular, value measurements required in change management. The paper aims to bring together the change management theories, dispersed in the literature on the subject. The methods of induction and deduction are used in the paper. The theses will be evidenced using a theoretical study.
Year
Volume
164
Pages
37-46
Physical description
Contributors
References
  • R. Carducci, C. Kisker, J. Chang, J. Schrimer: Answering the Call for Accountability: An Activity and Cost Analysis Case Study. "Community Collage Journal of Research and Practice" 2007, 31:1-17.
  • A. Karmańska: Wartość ekonomiczna w systemie informacyjnym rachunkowości finansowej. Difin, Warszawa 2009, s. 102-136.
  • A. Black, P. Wright, J. Bachman: W poszukiwaniu wartości dla akcjonariuszy. Dom Wydawniczy ABC, Warszawa 2000, s. 35-76.
  • G. Pennacchi: Theory of Basset Pricing. Pearson, London 2008, s. 57-65.
  • B. Dratwińska-Kania: Pomiar rentowności z uwzględnieniem ryzyka - rozwinięcie koncepcji RAPM. W: Zintegrowany system pomiarów dokonań w rachunkowości. Red. H. Buk, A.M. Kostur. Wydawnictwo Akademii Ekonomicznej, Katowice 2009.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-96a0877e-7a4a-4980-803a-75e32286ed0a
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.