Dilemmas concerning standardisation of financial reporting, valuation and risk measurement

• Authors: Dobija, Dorota

Abstracts

EN

This discussion paper deals with the concept of transparency. Transparency of organizations is one of the elements of an effective corporate governance system, therefore the speed of changes in the area of transparency is determined by the changes in the corporate governance systems. The role of managers in making an organization transparent is discussed in the first part of the paper. The remaining part deals with the three important theoretical aspects related to transparency: accounting standarisation, valuation of assets and risk reporting.

Keywords

EN

sprawozdawczość finansowa; standaryzacja; wycena ryzyka; concerning standardisation; financial reporting

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(57(113))
• Pages: 5-14

Contributors

author

Dobija, Dorota