Full-text resources of CEJSH and other databases are now available in the new Library of Science.
Visit https://bibliotekanauki.pl

Results found: 1

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  regulatory accounting
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
1
Publication available in full text mode
Content available

The place of regulatory accounting in the accounting system

100%
Borowiec L.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2018
|
issue 515
136-146
EN
The objective of this article is to define the role of regulatory accounting and its place in the accounting system in the period of gradual decomposition of accounting into financial and management accounting. The following research methods have been adopted: critical literature review, analysis of legal acts, observation as well as action research on the example of an entity applying regulatory accounting in practice. The conclusions drawn in the elaboration suggest that despite its specific and distinctive character, regulatory accounting is part of a unified accounting system as far as science is concerned; whereas it is part of financial accounting as far as business practice is concerned.
first rewind previous Page / 1 next fast forward last
JavaScript is turned off in your web browser. Turn it on to take full advantage of this site, then refresh the page.