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

Results found: 4

first rewind previous Page / 1 next fast forward last

Search results

Search:
in the keywords:  REPORTING
help Sort By:

help Limit search:
first rewind previous Page / 1 next fast forward last
EN
This paper presents some theoretical and practical problems of reporting for EU funds under the Human Capital Operational Programmer. In 2007, another seven-year-period of implementing cohesion policy, also concerning the EU Structural Funds, was launched. During this period a lot of firms will apply for EU funds. However, writing a correct application and receiving a grant does not in itself guarantee that the project will be properly reported.
EN
The way of recording, accounting and reporting of grant funding research and development may raise doubts not only for theorists but also for practitioners. It is associated with lack of regulation in this field in The Accounting Act. This article is an attempt to exhibit the principles of recording, accounting, and presentation in the financial report associated with the costs of research and development (R+D) project. Moreover this article focuses on the solution for recording and reporting of grants funding R+D project, that are consistent with polish and international regulations of accounting.
EN
The recent changes occurring in growing importance of CSR (Corporate Social Responsibility) gave rise to the need to revise the social and environmental reporting issues. This article aims at underlining the necessity of the proper CSR communication as well as accounting standards setters approach to that topic. It also reviews existing guidelines and recommendations to CSR information publishing and indicates challenges facing Polish companies in that field.
EN
The aim of the paper is to present the legal framework and guidelines for the preparation of management reports on company operations by public companies in Poland. These include the accounting act and regulation of the Minister of Finance on the current and periodic information to be disclosed by the issuers of securities and the conditions for recognising as equivalent the information required under the provisions of the law of a non-member state, as well the non-obligatory guidelines such as Good Practices of Companies Listed on the Warsaw Stock Exchange. The latest development concerning the purpose and content of management reports on company activities is the International Financial Reporting Standard (IFRS) Practice Statement Management Commentary issued by the International Accounting Standards Board. A practical illustration of the discussed problem is the benchmarking of the PBG SA and ING SA management reports which were awarded honorary distinctions in “The Best Annual Report 2009” competition.
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.