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SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)

100%

Michalczyk L.

Finansowy Kwartalnik Internetowy e-Finanse

2014

vol. 10

issue 1

27-34

In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept), the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.

Kapitał z aktualizacji wyceny w sprawozdawczości finansowej w świetle międzynarodowych i polskich standardów rachunkowości

75%

Lis T.

Studia Ekonomiczne

2014

vol. 190

79-89

Fund from the update of the evaluation, peculiar category of own capital, reflecting effects of the update of the evaluation of fixed assets and assess of investments ranked among long-lasting active members. To this capital he/she refers ensuing as a result of the update of the evaluation difference of net value of fixed assets it cannot be destined for the division, until means which the up date of value created this capital, enterprises are in an instruction. In the case of selling or the liquidation of fixed assets previously brought up to date it is subject to reducing the evaluation of these means from the update by the difference. This difference influences spare or different capital about similar character. Also copies are reducing this capital on account of permanent loss value of long-lasting funds for the effect of the cha nge of the technology of the production, as signing to the liquidation or withdrawing from the use, if value of these means previously was brought up to date. Effects are in creasing this fund assess of investments ranked among long-lasting active members, causing the increase in their value to the level of market prices. He is surrendering to however reducing investment as a result of lowering value to the rate of the amount of the previous platform, if amount of the difference around assess till the day of the evaluation wasn't accounted. With capital from the update of the evaluation also a surplus is being asked to account for the title assess value of sold investment, if effects of it assess influenced this capital. From the update of the evaluation as one of kinds of capital and so capital constitutes the essential element revealing the financial reporting in Polish and international standards to the bookkeeping as well as the state by the element.

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1 Finansowy Kwartalnik Internetowy e-Finanse

1 Studia Ekonomiczne

1 Lis T.

1 Michalczyk L.

2 2014

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SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)

Kapitał z aktualizacji wyceny w sprawozdawczości finansowej w świetle międzynarodowych i polskich standardów rachunkowości