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

Results found: 5

first rewind previous Page / 1 next fast forward last

Search results

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

help Limit search:
first rewind previous Page / 1 next fast forward last
1

Analiza koncepcji ujęcia odroczonego podatku dochodowego w sprawozdawczości finansowej

100%
Górowski I.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2013
|
issue 901
29-42
EN
The article analyses deferred tax allocation procedures in an important area of the contemporary accounting standards. The domestic and international standards solutions are similar, while the theory of accounting offers a range of alternative solutions. The article considers the concepts of full and partial allocation, liability method, deferred tax method, and the pros and cons of the balance sheet and income statement approach. The evaluation identifies the areas of coherence with current accounting standards and theory. It also points out those aspects which might be suitable for re-evaluation in the context of the accounting standards objectives.
2
Content available remote

Współczesne kierunki zainteresowania teorii rachunkowości finansowej w świetle zarysu jej rozwoju

88%
Szychta A.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(56(112))
245-266
PL
W końcu pierwszej dekady XXI w. rachunkowość ma wielowiekową historię rozwo-ju praktyki, a także stosunkowo bogaty dorobek naukowy w postaci teorii o różnym zakresie i stopniu szczegółowości, powstałych w wyniku zarówno badań dedukcyj-nych, jak i empirycznych. W ostatnich kilku dekadach, wraz z procesami globalizacji, przemianami w sferze gospodarki i społeczeństwa, zwłaszcza w procesach i me-todach zarządzania oraz w technologii przetwarzania i komunikowania informacji, rozszerza się dziedzina przedmiotowa nauki rachunkowości, na którą składają się badania prowadzone w powiązaniu z praktyką rachunkowości oraz wyniki tych badań w formie teorii o różnym charakterze, zakresie i przedmiocie odniesienia.Celem artykułu jest próba zidentyfikowania głównych kierunków i problemów za-interesowania teorii rachunkowości finansowej w pierwszej dekadzie XXI wieku w świetle zarysu kształtowania się nurtów badawczych w tym zakresie rachunko-wości w przeszłości. Ograniczona objętość artykułu pozwoliła uwzględnić tylko naj-ważniejsze – zdaniem autorki – aspekty rozwoju teorii rachunkowości finansowej oraz nazwiska jedynie przedstawicieli prezentowanych nurtów. Niniejsze opraco-wanie stanowi syntezę prowadzonych przez autorkę studiów zagranicznej i polskiej literatury przedmiotu. Zawiera ono rozważania dotyczące istoty i dwóch typów teorii rachunkowości (normatywnych i deskryptywnych), teorii rachunkowości finansowej w ujęciu retrospektywnym, współczesnych wyzwań i problemów teorii rachunko-wości finansowej oraz krytycznych ocen rachunkowości jako nauki.
3
Content available remote

Current trends in financial accounting theory in the context of its historical development

88%
Szychta A.
Zeszyty Teoretyczne Rachunkowości
|
2010
|
vol. 2010(56(112))
245-266
EN
At the beginning of the 21st century accounting has a centuries-long history of evolution in the area of practical application as well as considerable scientific achievements in the form of theories, varying in scope and degree of generality, developed as a result of deductive and empirical research. The accelerating globali-sation and socio-economic changes that have been taking place during the past few decades, especially in the field of management and information and communication technology, have entailed a widening of the scope of accounting science, which en-compasses examination of accounting practice and results of this research in the form of theory.The aim of this contribution is to present chief directions and issues in financial accounting theory in the first decade of the 21st century against the background of the past development of this field of study. Due to space constraints only main repre-sentatives of the trends described in the paper have been named and only those aspects of financial accounting evolution have been addressed which the authors considers the most important. Based on the author's studies in Polish and foreign literature of the subject, the paper discusses the nature and two types of account-ing theories (normative and descriptive), ex post financial accounting theories, contemporary challenges in financial accounting theory and critique of accounting as a science.
4
Publication available in full text mode
Content available

Polish research on accounting ethics. Predominating trends and pioneering approaches

75%
Nowak M.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
|
2018
|
issue 515
177-184
EN
Literature overview presented in this paper aims to identify and explore the main trends and pioneering approaches in Polish scientific literature on accounting ethics. Predominant approach can be characterized as: applied, empiric, praxis-oriented, legallybased and accountant-focused. Research is carried out by scientists specializing in accounting. The main trends are: focusing on two professions (accountant and financial auditor), and two spheres: book-keeping and financial statements, interpreting accounting ethics from practical point of view, as applied ethics, limiting accounting ethics to legal aspects and professional codes.
5
Publication available in full text mode
Content available

The concepts of groups in accounting regulations and their impact on the level of capital, presented in the financial statements

51%
Ignatowski R., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
|
2011
|
vol. 257
EN
The purpose of this article is to present the impact of elaborated the theoretical concept of companies’ groups and the related concepts of consolidating financial statements adopted by the international accounting regulations (IFRS) for the items and the value of the capital, reported in the financial statements. This effect was analyzed on example of selected Polish public companies listed on Warsaw Stock Exchange. Consolidated reporting concepts, developed at the turn of the 19th and 20th centuries implemented in accounting regulations differently affect the level of equity of capital groups, presented in the consolidated financial statements. Their example shows a clear trend in the transition from the proprietary concept to the entity concept, which corresponds to the general orientation of financial reporting from the perspective of the owners to the perspective of the stakeholders. The extended concept of the parent company used in the regulations of IFRS to the end of 2009, but mixed with the entity concept has shown, that the equity of capital groups include themselves both equity, attributed to the shareholders of the parent companies, but also assigned to the other shareholders of the subsidiaries (minorities). Only from 2010 there is a possibility of alternative uses of the pure entity concept, which contributes, in principle, to be even higher amounts of capital in the same operating conditions. In the present situation of possible parallel application of both concepts, the managements of the companies may recruit them at its own discretion, which may contribute to some manipulation on reported equity of capital groups, what examples already can be observed in practice of Polish companies. Analysis of financial data of certain Polish groups did not allow to formulate certain general conclusions, regarding the impact of an extended parent company concept on the level of equities of the Polish groups. In many cases, the impact of the controlled entities positively affected the reserves of the group, but many situations can also be observed in which the activities of subsidiaries was weakening the group's reserves. In such situations separate financial statements of the parent are more favourable to the data presented in the consolidated. However, this may confirm the supremacy of the consolidated reporting on the separate reporting, which is characterized by a greater sensitivity to operational and financial operations of the parent in relation to their subsidiaries. In the case of consolidated reporting, the manipulation of transactions with controlled entities is largely neutralized by what more relevantly and objectively (neutrally) contributes to the evaluation of the effectiveness of the boards of the parent companies.
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.