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Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych

Perspektywa praktyki jej sporządzania i użyteczności informacyjnej

dc.contributor.authorIgnatowski, Radosław
dc.contributor.authorFrendzel, Maciej
dc.contributor.authorMichalak, Jan
dc.contributor.authorMichalak, Marcin
dc.date.accessioned2026-06-16T09:59:44Z
dc.date.available2026-06-16T09:59:44Z
dc.date.issued2025
dc.identifierONIX_20260612T144849_9788383317991_41
dc.identifier.urihttps://doab-dev.siscern.org/handle/20.500.12854/209255
dc.languagePolish
dc.relation.ispartofseriesZarządzanie
dc.subject.classificationthema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting
dc.subject.classificationthema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management
dc.subject.otherAccounting standardization
dc.subject.otherPolish Accounting Standards
dc.subject.otherFinancial reporting
dc.subject.otherAccounting principles
dc.titleWpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych
dc.title.alternativePerspektywa praktyki jej sporządzania i użyteczności informacyjnej
dc.typebook
oapen.abstract.otherlanguageThe monograph concerns the standardization of Polish accounting and is the result of many years of scientific research conducted by the authors, focusing, among others, on the development of paradigms and general standards that allow accounting to be an effective tool for identifying processes and resources, their measurement and communication of information on the financial position and financial performance of economic entities, oriented both on profit (business entities) and on achieving socially useful goals (public finance entities). The scientific research conducted for the needs of this monograph was, in its general objective, to indicate whether, how and to what extent the studies prepared by the project teams for the Committee, originating from academic circles, including in particular from the Łódź School of Accounting, affect the standardization of accounting in Poland. In the specific objectives, they were to show whether and to what extent the documents in question (standards and positions) are applied in practice, what is their impact on the quality of information prepared and presented in financial statements. They fit into the global trend of research and regulatory activities on the subject of global harmonization/standardization of accounting principles. In detail, the research covers the problems of valuation and presentation of information in the scope of: tangible fixed assets, intangible assets, unfinished assets, construction services, cash flows, green energy certificates, the principle of a fair and clear picture and fair value. The monograph uses in particular survey questionnaires and document analysis, and also penetrates the Internet environment.
oapen.identifier.doi10.18778/8331-799-1
oapen.relation.isbn9788383317991
oapen.relation.isbn9788383317984
oapen.imprintelectronic


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