Search scope: All publications
Results for “accounting standards”: 3.
Article 2017
Authors / editors: Sławomir Lisek
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Presentation accounting standard’s in uence into recognition in the nancial statement leased aircraft – essential for airline activity.
Design/methodology/approach – Analysis of financial statements of Enter Air SA capital group. Comparison of nancial statements with…
DOI: 10.18276/frfu.2017.88/1-29 · ISSN: 2450-7741
Article 2016
Authors / editors: Aneta Wszelaki
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the article is to indicate the possibility of the use of fair value in the valuation of fixed assets, to present the principles and problems relating to the recognition and measurement of fixed assets in the regulation of the International Accounting Stan…
DOI: 10.18276/frfu.2016.4.82/1-45 · ISSN: 2450-7741
Article 2016
Authors / editors: Monika Wakuła
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – an attempt to determine the conditioning of accounting standardization of the public sec-tor in Poland as well as benefits from implementing international regulations. Design/Methodology/ Approach – the analysis of literature and legal acts concerning International Fina…
DOI: 10.18276/frfu.2016.2.80/2-25 · ISSN: 2450-7741