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Budgetary accounting – desirable directions for development

100%
Adamek-Hyska D.
Studia Ekonomiczne
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2014
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vol. 164
9-24
EN
Budgetary reporting is characterised by certain determinants, related to reporting itself and communication processes, as well as the specific character of the public sector. Budgetary reporting practice is regulated in a number of legal acts, which has adverse impact on the quality of data provided by such reporting. That is why, the three most urgent directions for development outlined in the paper (harmonisation of budgetary reporting in Poland with the International Public Sector Accounting Standards, unification of financial reporting principles of budgetary entities and establishments with financial reporting of business entities, and simplification of budgetary reporting) result from the need to provide the general public with useful information which can serve as the basis for accountability of individuals who carry out management over the public sector and for better allocation of resources and decision-making, in particular in the long-term perspective. It should be noted that the suggested ways forward are presented in a very synthetic way, but they address the most pressing issues related to budgetary accounting modernisation (or modification)
2
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Kierunki zmian w sprawozdawczości finansowej banków

100%
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.
3
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Prezentacja sprawozdań finansowych oraz jej ewolucja w polskich i międzynarodowych standardach rachunkowości

100%
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
4
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Adopting International Financial Reporting Standards Through Change Management

84%
Dratwińska-Kania B.
Studia Ekonomiczne
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2014
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vol. 164
37-46
EN
During the introducing obligatorily changes in accounting adapted to the solution IFRS should one rebuild the informative system and consider the respect of potential advantages. The paper deals with the information needed in the change management process and, in particular, value measurements required in change management. The paper aims to bring together the change management theories, dispersed in the literature on the subject. The methods of induction and deduction are used in the paper. The theses will be evidenced using a theoretical study.
5
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Wpływ zmian w finansach publicznych na zasady rachunkowości jednostek sfery budżetowej

84%
Maćkowiak E.
Studia Ekonomiczne
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2014
|
vol. 164
86-96
EN
The amendment to the Act on public finance and the new regulation on the accounting rules and on charts of accounts for budgetary sphere entities has introduced many changes in budgetary accounting. These changes are designer to align the budgetary accounting tu rulet that Apple to the unit of the private sphere. By analyzing worlds' trends in budgetary accounting should be observed the tendency, which aims to move awal from cash to accrual rulet. Budget execution in terms of accrual accounting principle will cause it adopts characteristics presented by the profit and loss statement.
6
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Transformacja polskich rozwiązań prawnych dotyczących rozrachunków na tle rozwoju rachunkowości międzynarodowej - wybrane problemy

84%
Wszelaki A.
Studia Ekonomiczne
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2014
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vol. 164
187-198
EN
Settlements, as one of the most important issues in accounting, have been regulated in the Law on Accounting and Accounting Standards individual records. Statutory regulations concerning the duties and obligations have changed since 1994 in the wake of the IAS solutions such as their definition, but many issues remain to be clarified. The differences in the recognition and measurement principles of settlements under Polish law and international accounting standards, may lead to the subsequent difficulties of comparability of financial statements.
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