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1

Polityka bilansowa w zakresie tworzenia odpisów aktualizujących należności kredytowe na przykładzie banku A

100%

Wszelaki A.

Studia Ekonomiczne

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2014

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vol. 201

433-442

EN

Impairment losses on loans are part of the cost of the bank and are an important item in the income statement of the bank, and therefore have an impact on the bottom line of the bank. Impairment losses on loans are therefore one of the most important elements in the bank balance sheet policy. The problem is the lack of harmonization of rules for their creation on the basis of Polish legislation and the International Accounting Standards Board, which is not conducive to the comparability of financial statements of banks.

2

Systemowy charakter rachunkowości a polityka bilansowa

100%

Smejda M., Makowski Ł.

Studia Ekonomiczne

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2014

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vol. 201

299-313

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 A statistical concept of accounting is systematically superseded by procpective accounting.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.

3

Wpływ polityki bilansowej i podatkowej w zakresie wyceny operacyjnych aktywów trwałych na wynik finansowy spółek giełdowych z sektora energetycznego

84%

Kuzior A.

Studia Ekonomiczne

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2014

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vol. 201

170-182

EN

The article presents options od measuring expenses concerning balance sheet and tax valuation of tangible and intangible fixed assets. The rules of measurement: - initial value, - depreciable amount, - depreciation expenses, - impairment losses were described on the basis of IAS. Tax solution concerning measuring tangible and intangible fixed assets were presented and the differences between accounting and tax rules were shown. The article also deals with the most important areas of temporary differences between the carrying amount and the tax base of tangible and intangible fixed assets. On the basis of listed companies of the energetic sector, the accounting policy concerning measuring the consumption of tangible and intangible fixed assets was presented. The ways of presenting information on accounting policy in notes to financial statement were analyzed.

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3 Studia Ekonomiczne

1 Kuzior A.

1 Makowski Ł.

1 Smejda M.

1 Wszelaki A.

3 2014

Polityka bilansowa w zakresie tworzenia odpisów aktualizujących należności kredytowe na przykładzie banku A

Systemowy charakter rachunkowości a polityka bilansowa

Wpływ polityki bilansowej i podatkowej w zakresie wyceny operacyjnych aktywów trwałych na wynik finansowy spółek giełdowych z sektora energetycznego