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Utrata wartości aktywów jako odzwierciedlenie ryzyka prowadzenia działalności gospodarczej – problem ujawniania informacji w sprawozdaniu finansowym

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Trzpioła K.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
163-174
EN
The article presents criticism of how disclosure of impairment of assets in the financial statements. Decrease the value of the controlled resource property can be a reflection of the risks of economic activities in each industry and enterprise. On the basis of an analysis of the financial statements of the author illustrates the shortcomings of existing practice.
2
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Koncepcje wyceny „wartości firmy” a wiarygodność sprawozdania finansowego

100%
Remlein M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
351-359
EN
The paper describes the essence, the determinants and the possibility of valuation of goodwill. The aim of this article is to present the solutions of valuation of goodwill. The article has been divided into three parts preceded by an introduction and followed by conclusion. First part contains definition and the description of the essence of the goodwill. The author also presents the determinations of goodwill. Second part of the paper presents the theoretical conceptions of consolidated financial statements. Part three focuses on solution of valuation of goodwill according by Polish and International accounting law. The author describes two different ways of goodwill’s measurement
3
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Zasadność wprowadzenia uproszczeń w rachunkowości i badaniu sprawozdań finansowych organizacji pożytku publicznego

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Zieniuk P.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
505-513
EN
Imposing on public benefit organizations the obligations to comply with the accounting regulations and to audit the financial statements was caused by the need to ensure the appropriateness of public spending. The fulfillment of the obligations imposed enables the public benefit organizations to confirm their credibility among potential donors, members, citizens and public administration. The article discusses current legal provisions regarding the obligations to comply with the accounting regulations and presents the arguments for and against the postulates raised by the non-governmental organizations in regard to the simplification of the obligations in question.
4

THE ROLE OF FINANCIAL INFORMATION IN BUILDING INVESTOR RELATIONS (Rola informacji finansowych w budowaniu relacji inwestorskich.)

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Zurawik B. J., Wiercinska A. J.
Pieniądze i Więź
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2009
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vol. 12
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issue 4(45)
49-56
EN
The asymmetry of information means that capital market participants have insufficient information to make appropriate investment decisions. Solution is to provide them with detailed information, particularly financial, for listed companies. Investor relations play important role in overcoming asymmetries. They constitute an important instrument for companies' communication with current and potential investors.
5

TEORETICKÉ VÝCHODISKÁ ÚČTOVNÍCTVA V TRHOVEJ EKONOMIKE

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Šlosárová A., Šlosár R.
Ekonomický časopis (Journal of Economics)
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2005
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vol. 53
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issue 2
184-197
EN
One of the leading paradigm of the contemporary accounting is to provide the transparent and comparable information in the financial statements. It requires a rigid application of the true a fair principles. This article is focused on an analysis of theoretical basis of accounting theory (e.g. underlying assumptions of accounting, qualitative characteristics of the Financial Statements, generally accepted accounting principles). We present our conclusions on what is necessary to be made in the Slovak Republic, in order to achieve the same basis of accounting with that already used in countries with advanced market economy.
6
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Sprawozdanie finansowe jednostki samorządu terytorialnego – nowym obszarem badania biegłych rewidentów

100%
Adamek-Hyska D.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
437-446
PL
The year 2010 is a groundbreaking period for financial reporting done by big local government units. Under article 268 of the Act on Public Finances (although not the regulations of the Accounting Act ), financial statements issued by local government units are required to be audited by auditors, in case of locations where the population, as of 31sth December of a year preceding the year covered by the financial statements, exceeds 150,000 inhabitants, based on the records kept by the Central Statistical Office. The paper aims to answer the question about the reasons why financial statements issued by big local government units need to be audited by auditors. It presents the objective scope and an example of the subjective scope of the audit of financial statements, issued by local government units, which is performed by auditors.
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