Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych
The 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 r...
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| Formato: | Online |
| Idioma: | polonês |
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Wydawnictwo Uniwersytetu Łódzkiego
2026
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| Acesso em linha: | ONIX_20260612T144849_9788383317991_41 |
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| _version_ | 1869525679407628288 |
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| author | Ignatowski, Radosław Frendzel, Maciej Michalak, Jan Michalak, Marcin |
| author_browse | Frendzel, Maciej Ignatowski, Radosław Michalak, Jan Michalak, Marcin |
| author_facet | Ignatowski, Radosław Frendzel, Maciej Michalak, Jan Michalak, Marcin |
| author_sort | Ignatowski, Radosław |
| collection | Directory of Open Access Books |
| description | The 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. |
| format | Online |
| id | doab-20.500.12854ir-177455 |
| institution | Directory of Open Access Books |
| language | pol |
| publishDate | 2026 |
| publishDateRange | 2026 |
| publishDateSort | 2026 |
| publisher | Wydawnictwo Uniwersytetu Łódzkiego |
| publisherStr | Wydawnictwo Uniwersytetu Łódzkiego |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1774552026-06-12T13:40:39Z Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych Ignatowski, Radosław Frendzel, Maciej Michalak, Jan Michalak, Marcin Accounting standardization Polish Accounting Standards Financial reporting Accounting principles thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management The 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. 2026-06-12T13:40:38Z 2026-06-12T13:40:38Z 2025 book ONIX_20260612T144849_9788383317991_41 9788383317991 9788383317984 https://directory.doabooks.org/handle/20.500.12854/177455 pol Zarządzanie image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://press.uni.lodz.pl/index.php/wul/pl/catalog/book/1518 Wydawnictwo Uniwersytetu Łódzkiego electronic 10.18778/8331-799-1 The 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. 10.18778/8331-799-1 83bfe9c9-323d-4283-b087-d859fd9af314 9788383317991 9788383317984 electronic open access |
| spellingShingle | Accounting standardization Polish Accounting Standards Financial reporting Accounting principles thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management Ignatowski, Radosław Frendzel, Maciej Michalak, Jan Michalak, Marcin Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych |
| title | Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych |
| title_full | Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych |
| title_fullStr | Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych |
| title_full_unstemmed | Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych |
| title_short | Wpływ standaryzacji zasad rachunkowości na sprawozdawczość finansową jednostek gospodarczych |
| title_sort | wplyw standaryzacji zasad rachunkowosci na sprawozdawczosc finansowa jednostek gospodarczych |
| topic | Accounting standardization Polish Accounting Standards Financial reporting Accounting principles thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management |
| topic_facet | Accounting standardization Polish Accounting Standards Financial reporting Accounting principles thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFC Accounting thema EDItEUR::K Economics, Finance, Business and Management::KJ Business and Management |
| url | ONIX_20260612T144849_9788383317991_41 |
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