Search scope: All publications
Results for “accounting policy”: 3.
Article 2017
Authors / editors: Mariusz Karwowski
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Presentation of the impact of the business model, which constitutes a modern form of management, on financial statements.
Design/methodology/approach – Qualitative analysis of the financial statements of entities in the fuel sector in terms of accounting policy.
Findi…
DOI: 10.18276/frfu.2017.88/1-27 · ISSN: 2450-7741
Article 2016
Authors / editors: Ewa Walińska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – this article devoted to reflection on the accounting policy in three dimensions - as the concepts of the theory, regulation and accounting practices. Therefore, the article presents the economic sub-stance, scope and definition of accounting policies in accounting regul…
DOI: 10.18276/frfu.2016.2.80/2-21 · ISSN: 2450-7741
Article 2016
Authors / editors: Jolanta Chluska, Jolanta Rubik
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the purpose of this article is to identify the role of the accounting policy in the financial reporting of the operator and the assessment of its accuracy and reliability in the process of auditing financial statement. Design/Methodology/Approach – as a research tool th…
DOI: 10.18276/frfu.2016.2.80/2-03 · ISSN: 2450-7741