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Article 2017

Zmiany w sprawozdawczości finansowej jednostek dużych i grup kapitałowych w krajowych regulacjach rachunkowości

Authors / editors: Lucyna Poniatowska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The purpose of this article is presentation and assessment of changes in the nancial reporting of large entities and capital groups in accounting regulations. Design/methodology/approach – Analysis of the accounting regulations and literature, comparative and inferenc…

DOI: 10.18276/frfu.2017.88/1-35 · ISSN: 2450-7741

Article 2016

Czynniki warunkujące rozwój rachunkowości w XXI wieku – wybrane problemy

Authors / editors: Renata Biadacz

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – purpose of this paper is to present directions of development of accounting in the 21st century on the basis of selected literature. Fcotrs influencing the development of business in modern economy forces a virtually irreversible changes in operating systems of accounti…

DOI: 10.18276/frfu.2016.2.80/2-02 · ISSN: 2450-7741