Model biznesu a polityka rachunkowości

• Authors: Marcin Pielaszek , Gertruda Krystyna Świderska , Małgorzata Krysik

Title variants

EN

Business Model versus Accounting Policy

• Languages of publication: PL

Abstracts

EN

Purpose of the article is presentation to what extent the business model should be used for the development of accounting policy. In the first part of the article we present the most important features of the business model, outlined why it should have impact on the accounting policy as well as those accounting areas in which business model may have the greatest impact on the accounting policy solutions. In the second part of the article, on selected examples, we illustrate the impact of business model for possible accounting policy decisions. We pay attention to such elements of the business model as a types of goods, which are marketed by the company, diversifying products, form of organisation of the market, market development phase, and the election in terms of customers and geographic markets. In the conclusions we outline the main directions of further research.

Keywords

PL

Finanse przedsiębiorstwa; Modele biznesowe; Polityka rachunkowości; Rachunkowość

EN

Accounting; Accounting policy; Business models; Enterprise finance

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 201
• Pages: 221-232

Contributors

author

Marcin Pielaszek

author

Gertruda Krystyna Świderska

author

Małgorzata Krysik

References

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• Międzynarodowy Standard Sprawozdawczości Finansowej nr 9 "Instrumenty finansowe", IASB 2013.
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• Osterwalder A., Pigneur Y., Tucci Ch.L., Clarifying Business Models: origins, present and future of concept, Communications of AIS 2005, Vol. 16.
• Świderska G., Borowski S., Kariozen M., Business Model as a Determinant of Financial Statements, "Journal of Management and Financial Sciences" 2014, Vol. VII, Iss. 17.
• The role of the business model in financial statements, Research Paper, EFRAG, September 2013.
• Wrzosek W., Strategie marketingowe, PWE, Warszawa 2004.
• Założenia koncepcyjne sporządzania i prezentacji sprawozdań finansowych, IASB 2013.
• http://www.theiirc.org/wp-content/uploads/2013/12/13-12-08-THE-INTERNATIONALIR- FRAMEWORK-2-1.pdf.

Identifiers

ISSN

2083-8611