Acta Universitatis Lodziensis. Folia Oeconomica nr 263/2012
http://hdl.handle.net/11089/2702
Pomiar i sprawozdawczość dokonań podmiotów gospodarczych pod red. Anny Szychty i Ewy Śnieżek2024-03-28T08:09:14ZBilans w nowej formule sprawozdawczej IASB/FASB – w kierunku ograniczenia polityki prezentacji informacji
http://hdl.handle.net/11089/2716
Bilans w nowej formule sprawozdawczej IASB/FASB – w kierunku ograniczenia polityki prezentacji informacji
Walińska, Ewa; Bek-Gaik, Bogusława
The current financial reporting model is subject to constant change. The new formula devel- oped by the IASB and FASB assumes that the financial statement should form a coherent picture of business and introduces a number of changes to the disclosures in the elements of financial statements. In this paper the problem of information presentation in the balance sheet, which is the foun- dation of the reporting model is presented. Based on the analysis of the current IAS 1 “Presenta- tion of Financial Statements” and proposed standard, which is the result of joint work of the IASB and the FASB on a new formula for financial statements it was concluded that changes in the structure and form of the balance sheet are heading towards limiting the presentation of informa- tion in this statement. This conclusion was drawn by analysing the balance of the items required by IAS 1 and the compulsory items suggested by the IASB/FASB project.
2012-01-01T00:00:00ZTeoria bilansowa Wilhelma Osbahra jako reakcja na lukę informacyjną w sprawozdawczości finansowej XXI wieku
http://hdl.handle.net/11089/2715
Teoria bilansowa Wilhelma Osbahra jako reakcja na lukę informacyjną w sprawozdawczości finansowej XXI wieku
Śnieżek, Ewa; Wiatr, Michał
Having a “good” financial information is now gaining a new, important meaning. Asymme- try of information translated into the reporting form, results in the formation of barriers in the assessment of values, which together are often referred to as a communication gap. Theory and practice of accounting does not cease in their efforts to eliminate the aforementioned asymmetry. The paper presents the principles of W. Osbahr’s theory of the balance sheet, which can serve as a starting point for the attempt to close the information gap in the business reporting of the twenty- first century. Visionary, ahead of an era, W. Osbahr’s “entrepreneur balance sheet” creates, in the authors opinion, a solid foundation to build a useful and attractive, from the standpoint of the information user, notes to the balance of the modern enterprise.
2012-01-01T00:00:00ZWykorzystanie relacji między elementami pieniężnymi i memoriałowymi w procesach decyzyjnych – przegląd badań empirycznych
http://hdl.handle.net/11089/2714
Wykorzystanie relacji między elementami pieniężnymi i memoriałowymi w procesach decyzyjnych – przegląd badań empirycznych
Śnieżek, Ewa
70s and 80s of the last century were, both in accounting theory and practice, dominated by empirical studies, based on proposing hypotheses and their practical verification by the use of a variety of methods – experiments, surveys and interviews. The trend of empirical studies was also strongly evident in the area of funds flow and cash flow reporting. The paper presents an overview of important research in this area, reflecting all of the fundamental concepts of a priori analysis.
2012-01-01T00:00:00ZPomiar efektywności dokonań działalności logistycznej
http://hdl.handle.net/11089/2713
Pomiar efektywności dokonań działalności logistycznej
Dobroszek, Justyna
The article analyzes the problems of performance measurement, which is focused on logistics operations. In the first dimension of the points has been described measurement concept in enterprises, implementation of the model performance measuring in practice and related require- ments and difficulties. In the following paragraphs the author presented an overview of the problems of logistics, logistics management and logistics controlling, within which is a perform- ance measurement oriented enterprise logistics processes. Logistics is a field that has a wide dimension, ie, embrace a variety of functions such as stor- age, transport, may have a narrow or a broader scope (enterprise or supply chain), in connection with the measurement of logistics activity is also complex and difficult to perform. To make it effective and efficient must be met certain requirements, relevant to the logistics activities, which the author presents in the following paragraphs the article. How does the degree of implementation of the performance measure of logistics in business practice and which it involves the size and resources of measuring is presented in the final part of the article.
2012-01-01T00:00:00Z