THE INFORMATIVE FUNCTION OF ACCOUNTING ENGINEERING (Funkcja informacyjna inzynierii rachunkowosci)
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The aim of this article is to define a current attitude towards accounting engineering as an objective information system of a business enterprise. However, accepting such a view is rather dubious as far as variant accounting methods are concerned. Variant accounting enables us to utilize various methods of identifying identical economic phenomena and economic processes in a company. At the same time, it will effect in acquisition of different financial results. This article, being a survey, describes the origins of variant accounting in Poland in regard to informative function of accounting.
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