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1
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Kwalifikacja i wycena ulepszeń środków trwałych dla potrzeb sprawozdawczości finansowej

100%
Buk H., Chrobak G.
Studia Ekonomiczne
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2014
|
vol. 190
19-30
EN
The carrying value of tangible assets cha nges over time. As a rule, downward ad- justments of their original valuation from the use of property, plant and equipment in the production process, or in the provision of serv ices can be observed. Depreciation of the fixed assets followed by their physical cons umption accelerate economic activities initi- ated by competitors offering more technolo gically advanced products. An attempt to prevent this negative phenomena may be improvement work taken by an entity. Mod- ernization activities are intended to lead to an increase in the value in use of an asset, which should be reflected in a growth in economic benefits derived from its continued use, or in increase in its market 'attractiveness' of the sale.
2

Procedury fałszowania sprawozdań finansowych

88%
Schneider K.
Acta Iuris Stetinensis
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2011
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issue 2
101 - 112
EN
Fraudulent financial reporting adversely impact not only the effectiveness of operationof business entities subjected to the malpractice, but also affect the whole economicenvironment of the given entity, e.g. its. elients, employees, banks that finance the entity’soperation, or the state budget.
3
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Kierunki zmian w zakresie wiarygodności sprawozdań finansowych

75%
Wójcik-Jurkiewicz M.
Studia Ekonomiczne
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2014
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vol. 164
168-175
EN
The reliability of financial reports question has been very important so far. Financial reports should be reliable, what makes it a very useful sources to investors. This paper is about answer if it is still possible to speak about financial reports reliability in a view of changing in International Financial Reporting Standards?
4
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Kapitał z aktualizacji wyceny w sprawozdawczości finansowej w świetle międzynarodowych i polskich standardów rachunkowości

75%
Lis T.
Studia Ekonomiczne
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2014
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vol. 190
79-89
EN
Fund from the update of the evaluation, peculiar category of own capital, reflecting effects of the update of the evaluation of fixed assets and assess of investments ranked among long-lasting active members. To this capital he/she refers ensuing as a result of the update of the evaluation difference of net value of fixed assets it cannot be destined for the division, until means which the up date of value created this capital, enterprises are in an instruction. In the case of selling or the liquidation of fixed assets previously brought up to date it is subject to reducing the evaluation of these means from the update by the difference. This difference influences spare or different capital about similar character. Also copies are reducing this capital on account of permanent loss value of long-lasting funds for the effect of the cha nge of the technology of the production, as signing to the liquidation or withdrawing from the use, if value of these means previously was brought up to date. Effects are in creasing this fund assess of investments ranked among long-lasting active members, causing the increase in their value to the level of market prices. He is surrendering to however reducing investment as a result of lowering value to the rate of the amount of the previous platform, if amount of the difference around assess till the day of the evaluation wasn't accounted. With capital from the update of the evaluation also a surplus is being asked to account for the title assess value of sold investment, if effects of it assess influenced this capital. From the update of the evaluation as one of kinds of capital and so capital constitutes the essential element revealing the financial reporting in Polish and international standards to the bookkeeping as well as the state by the element.
5
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Prezentacja sprawozdań finansowych oraz jej ewolucja w polskich i międzynarodowych standardach rachunkowości

75%
Lis T.
Studia Ekonomiczne
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2014
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vol. 164
65-85
EN
International Standards of the Bookkeeping and International Standards of the Financial Reporting are subject to a constant process of the evolution in the connection with changing economic reality. International standards of the bookkeeping are being worked out in order to provide with the top stair of the transparency and comparability of financial reports influencing efficient functioning of the common capital market and of the domestic market. In dynamically changing economic reality international regulations in order to keep one's topicality and the rationality, they must be subordinate, and are subordinate, for permanent changes. Additionally they are also triggering changes in domestic balance law and not often can be led at once. A constant change of the scale and the scope of differences between domestic and international regulations is an effect of this state of affairs in the presentation of financial reports. Changes in the presentation of financial reports concluded in MSR 1 Presentation of financial reports is confirming this changeability
6
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Kierunki zmian w sprawozdawczości finansowej banków

75%
Emerling I.
Studia Ekonomiczne
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2014
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vol. 164
47-55
EN
In the last twenty years-characterized by the dynamic development of the capital and financial markets and the economy of many countries - a demand for the full, current, comparable and reliable information about the material and the financial status as well as the financial results of the economic units has been increasing. The article presents changes in Financial Reporting of banks.
7
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Elementy zarządzania cenami transferowymi w aspekcie obszarów zastosowań rachunkowości

75%
Stępień M.
Studia Ekonomiczne
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2017
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vol. 333
226-235
PL
W opracowaniu za cel przyjęto poznanie i ocenę elementów zarządzania dokumentacją cen transferowych w aspekcie zależności występujących między zmieniającymi się przepisami prawa podatkowego oraz nowych obszarów zastosowań rachunkowości. Położono nacisk na rozpoznanie kluczowych obszarów zastosowania systemu rachunkowości w zidentyfikowaniu, zorganizowaniu, dostosowaniu i zarządzaniu dokumentacją w zakresie cen transferowych. Całość prezentowanych rozważań podzielono na dwie zasadnicze części. Pierwsza część opracowania eksponuje problematykę roli rachunkowości w procesie generowania informacji o określonych cechach jakościowych. Rozważania zaprezentowane w części drugiej charakteryzują obszary stosowania rachunkowości w kontekście konstrukcji cen transferowych i związanej z nimi dokumentacji. Zastosowanymi metodami badawczymi są studia literaturowe, analiza regulacji prawnych oraz analiza opisowa.
EN
The purpose of this article is recognition and evaluation of transfer prices management elements in the aspect of relations between changing tax law regulations and new application areas of accounting. The article is focused on the recognition of key areas of accounting system application in the aspect of identification, organization, adaptation and management of transfer prices documentation. All presented considerations are divided in two main parts. The first part of the article describes the role of accounting in the process of generating information with specified quality characteristics. The second part describes application areas of accounting in the context of transfer pricing and transfer prices documentation. Research methods applied in the article are literature studies, analysis of legal regulations, descriptive analysis.
8
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Wpływ luki informacyjnej na modyfikacje ujawnień informacji o wyniku finansowym- wyniki badań brytyjskich spółek publicznych należących do indeksu FTSE 100

75%
Śnieżek E., Wiatr M.
Studia Ekonomiczne
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2014
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vol. 201
250-262
EN
The asymmetry of information, considered in the context of financial reporting, is reflected in the formation of a number of assessment' gaps, which together are known as the information gap. Modern methods of the financial results' presentation intensify the formation of that kind of information gap. The research among FTSE 100 companies showed that public companies listed on one of the major stock market in the world leads the new trails in financial reporting in the scope of additional disclosures on the financial result. Some disclosures comes from the timeless German balance sheet theories, which is exemplified by the Wilhelm Osbahr' balance sheet theory
9

Normative Framework as the Basis for Quality Financial Reporting in the Republic of Slovenia, the Republic of Macedonia and the Republic of Serbia

75%
Ranđelović D., Đukić T.
Economic Themes
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2016
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vol. 54
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issue 1
129-154
EN
Quality of financial reporting is the precondition for the effective functioning of capital market due to the globalization of business. In the countries of Eastern and Central Europe, during the period of socialism, accounting and preparation of annual accounts was adapted for needs of planned economy. Today, it is necessary to work on harmonization national with international legislation. Also, they need to promote a culture of financial reporting, because economic entities do not understand the essential role and importance of financial reporting for business potential. In this paper, we consider Slovenia’s, Macedonia’s and Serbia’s normative framework of financial reporting system, in order to give the assessment of the current situation and pointed out the possible directions of improvement of this process. The comparative analysis of legal and professional solutions, which regulates financal reporting system in these countries, we learned some inconsistencies of their legislation in relation to international regulations, especially in the part of financial reporting for small and micro entreprises. In Serbia and Macedonia, perceived insufficient engagement of of professional organizations and bodies, which requires the reaction of the country in terms of defining and monitoring the implementation of regulations governing the conditions and responsibility for performing accounting and auditing work. This would allow business entities to access financial sources under favourable terms, raising their competitive advantages to quality financial information within financial reports, as well as further development of entrepreneurial activity, which is the generator of the most developed economies in the world.
10
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XBRL jako narzędzie raportowania finansowego – główne nurty badań empirycznych

75%
Klimczak K.
Studia Ekonomiczne
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2017
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vol. 333
125-138
PL
Standard XBRL, a w szczególności możliwości, jakie niesie ze sobą elektroniczna wymiana danych finansowych, oraz potencjalne korzyści i koszty związane z zastosowaniem standardu na potrzeby przekazywania informacji pomiędzy zainteresowanymi stronami były – od momentu pojawienia się koncepcji XBRL oraz pierwszych jego zastosowań – przedmiotem teoretycznych rozważań oraz empirycznych weryfikacji. Celem artykułu jest identyfikacja najważniejszych obszarów badań empirycznych związanych z zastosowaniem XBRL na potrzeby raportowania oraz wniosków z nich płynących. Dokonano systematycznego przeglądu literatury, przeprowadzono selekcję publikacji oraz przeanalizowano treść podporządkowaną celowi badania.
EN
The XBRL standard, and in particular the opportunities offered by electronic exchange of financial data, and the potential benefits and costs associated with applying the standard for the transmission of information between stakeholders, have been the subject of theoretical considerations and empirical studies since the appearance of the XBRL concept and its first applications. The purpose of this article is to identify the most important areas of empirical research related to the use of XBRL for reporting and the results and conclusions flowing from the research.
11
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Wycena kredytów na potrzeby sprawozdawczości finansowej banków

63%
Białas M.
Studia Ekonomiczne
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2015
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vol. 245
40-49
PL
Tematem artykułu jest wycena kredytów w sprawozdaniach finansowych banków. Przedstawiono metody wyceny kredytów według standardów krajowych i międzynarodowych. Przeprowadzono badania, których celem było sprawdzenie, w jak dużym stopniu suma bilansowa może ulec zmianie, gdyby kredyty należało wyceniać w bilansie według wartości godziwej. Badania dotyczyły wybranych banków notowanych na WGPW. Okazało się, że rozbieżności w wycenie kredytów między wyceną bilansową a godziwą prezentowaną w informacji dodatkowej są nieistotne.
XX
The subject of this study is the valuation of credit in the financial statements of banks. The methods of valuation of loans according to national and international standards are presented. A survey was carried out in order to examine the extent to which the total amount may be changed, if the loans had to be measured in the balance sheet at fair value. The research focused on selected banks listed on the Warsaw Stock Exchange. It turned out that the differences in the valuation of loans between the carrying amount and the fair value presented in the notes are irrelevant.
12
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Raportowanie zmian w zakresie kapitału ludzkiego – nowy obszar wykorzystania informacji w rachunkowości spółdzielni socjalnych

63%
Syty K.
Studia Ekonomiczne
|
2018
|
vol. 369
232-244
PL
Liczba spółdzielni socjalnych w Polsce stale rośnie, stanowiąc ważne miejsce pracy dla osób zagrożonych wykluczeniem społecznym. Autorka sugeruje włączenie informacji o kapitale ludzkim do raportowania finansowego spółdzielni socjalnych. Obecnie nie podlega on prezentacji w raportach finansowych, choć stanowi nierzadko kluczowy zasób tych podmiotów ekonomii społecznej, a zmiany w kapitale świadczą o sukcesie (porażce) spółdzielni powołanej do reintegracji zawodowej osób wykluczonych. W artykule wykorzystano krytyczną analizę literatury, analizę regulacji prawnych i danych statystycznych oraz metodę wnioskowania. W konkluzji podniesiono rolę pomiaru zmian w kompetencjach społecznych i zawodowych członków spółdzielni jako ważnego czynnika oceny działalności spółdzielni socjalnych.
EN
The article is an attempt to present the situation of social cooperatives in Poland. It contains a proposal of the new use of accounting area in social cooperatives in the scope of measurement and reporting changes in the human capital of these organizations. It presents exemplary indicators used to measure human capital. The author emphasizes the importance of the human factor in social cooperatives and their special role as social economy entities. The following research methods were used in the article: critical analysis of literature, analysis of legal regulations, analysis of statistical data and inference method.
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