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 ...

Accounting law and tax law autonomy in Poland, suggests that the principles of measuring the profit before tax and income tax are divergent relative to each other. Analyzing the accounting and tax rules, it appears that ...

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 ...

Due to exceptional multifaceted nature of hospitals’ performance and various expectations of stakeholders balanced scorecard is especially suited for performance measurement of such organizations. The main aim of the article ...

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 ...

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, ...

Integrated information systems bring about revolution in practically all business areas of an enterprise. Therefore, ERP systems play a special role in management accounting and among specialists providing information ...