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1

Relacja wybranych segmentów prawa bilansowego z prawem podatkowym

100%
Michalczyk L.
Pieniądze i Więź
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2012
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vol. 15
|
issue 3(56)
78-87
EN
The article discusses the questions connected with the differences between Polish balance sheet law and tax law. This issue is particularly important while analysing the possibilities of using the so called „pillow tax”. The differences in question are caused by the fact that the balance sheet law treats some of the issues differently than the tax law. However, in both cases the basis for determining the tax results is the records kept by a given company. In this area there are also different definitions of the relationship between the actions resulting from this two, formally equivalent to one another, acts. From the theoretical perspective balance sheet law is of greater importance consisting in the accountancy law as the basis for determining a financial outcome. On the other hand, the tax law seems to be more important in accounting, as by applying unambiguous solutions it limits the number of alternatives propounded by Polish balance sheet law. Due to these differences, new balance categories connected with accounting for the deferred income tax need to be created. The article also presents the similarities and differences between these two laws in other countries.
2
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THE ROLE OF ACCOUNTING ENGINEERING IN SHAPING THE BALANCE POLICY OF A COMPANY

100%
Michalczyk L.
Finansowy Kwartalnik Internetowy e-Finanse
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2012
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vol. 8
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issue 4
44-52
EN
The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.
3
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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
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2014
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vol. 10
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issue 1
27-34
EN
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.
4

Wariantowe określenie podstawy do opodatkowania podatkiem dochodowym z wykorzystaniem wybranych metod rachunkowości

100%
Michalczyk L.
Pieniądze i Więź
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2011
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vol. 14
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issue 4(53)
132-140
EN
The article discusses the influence of balance sheet solutions on creating the basis for imposing the income tax on the grounds of being a business owner. The articles analyses only those elements of balance sheet law which allow one to achieve different outcomes of the same operations, and which are accepted by the tax law. The list of methods includes those that depreciate the fixed assets, records and disbursing of stock.
5
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USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – FIRST PART: THEOTHEORETICAL

100%
Michalczyk L.
Finansowy Kwartalnik Internetowy e-Finanse
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2013
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vol. 9
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issue 1
26-34
EN
This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
6
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USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

100%
Michalczyk L.
Finansowy Kwartalnik Internetowy e-Finanse
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2013
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vol. 9
|
issue 2
34-46
EN
This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
7
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Rozliczenie wybranych składników majątku przedsiębiorstwa w ujęciu inżynierii rachunkowości

75%
Szalay M.
Zeszyty Naukowe Ostrołęckiego Towarzystwa Naukowego
|
2018
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vol. Zeszyt
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issue XXXII
401-414
PL
W niniejszym artykule omawia się kluczowe zagadnienia wiążące rachunkowość z zarządzaniem przedsiębiorstwem. Ujmowane są one w ramach polityki bilansowej danej jednostki. Należy do nich m. in. wykaz stosowanych w danym przedsiębiorstwie rozwiązań, dopuszczonych zgodnie z regułami prawa bilansowego, które mogą dać możliwość wykazywania odmiennej wartości w przypadku takich samych działań ekonomicznych prowadzonych przez jednostkę gospodarczą. W artykule szczególną uwagę poświęca się amortyzacji oraz rozchodowi zapasów.
EN
This article discusses the key issues binding accounting with business management. They are included in the balance sheet policy of a given unit. These include, among others, the list of solutions applied in a given enterprise, which, admitted in accordance with the balance sheet law rules, may give the opportunity to demonstrate a different value in the case of the same economic activities conducted by the economic unit. Particular attention is paid to amortization and stockpiling in the article.
8

Rachunkowość wariantowa jako element kształtowania wyniku finansowego przedsiębiorstwa

75%
Szalay M.
Pieniądze i Więź
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2018
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vol. 21
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issue 3(80)
50-59
PL
W niniejszym artykule omawia się kluczowe zagadnienia wiążące rachunkowość z zarządzaniem przedsiębiorstwem. Ujmowane są one w ramach polityki bilansowej danej jednostki. Należy do nich m.in. wykaz stosowanych w danym przedsiębiorstwie rozwiązań, które – dopuszczone zgodnie z regułami prawa bilansowego – mogą dać możliwość wykazywania odmiennej wartości w przypadku takich samych działań ekonomicznych prowadzonych przez jednostkę gospodarczą. W artykule szczególną uwagę poświęca się amortyzacji oraz rozchodowi zapasów.
EN
The article discusses key issues binding accounting with business management. They are included in the balance sheet policy of a given unit. These include i.a. a list of solutions applied in a given enterprise, which – admitted according to the rules of the balance sheet law – may give the opportunity to show a different value in the case of the same economic activities carried out by the economic unit. Particular attention is paid to amortization and expenditure of stockpile.
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