Stosowana podstawa wyceny a rola rachunkowości w społeczeństwie i gospodarce

• Authors: Maciej Frendzel

Title variants

EN

APPLIED MEASUREMENT BASE AND ROLE OF ACCOUNTING IN SOCIETY AND ECONOMY

• Languages of publication: PL

Abstracts

EN

The article undertakes an issue of measurement in the context of a role of accounting in socio-economic system and its objectives. An use of current measures may be justified in a case of accounting (or financial reporting) being aimed at reflection of current economic picture of entity when there is analyzed its useful in resources’ allocation decisions. Other measurement bases (e.g. historical cost) may be justified when other perspective and assumptions are made.

Keywords

EN

ACCOUNTING; ECONOMY; APPLIED MEASUREMENT BASE

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 233-243

Contributors

author

Maciej Frendzel

• Katedra Rachunkowości, Wydział Zarządzania, Uniwersytet Łódzki