Search scope: All publications
Results for “disclosures”: 4.
Article 2017
Authors / editors: MONIKA SOBCZYK
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of this paper is to present the conclusions of the analysis of the conceptual scope of the term “non-financial information”.
Design/methodology/approach – The study was based on the thesis of diversity of non-financial reporting resulting from different de niti…
DOI: 10.18276/frfu.2017.88/1-38 · ISSN: 2450-7741
Article 2016
Authors / editors: Anna Kuzior
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – a purpose of the article is to presents rules of provisions recognition and the range of in-formation presented in financial statement concerning provisions (based on IFRS). De-sign/Methodology/Approach – a method of analyses of: accounting standards, literature and fin…
DOI: 10.18276/frfu.2016.2.80/2-48 · ISSN: 2450-7741
Article 2016
Authors / editors: Przemysław Czajor, Marcin Michalak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – initial evaluation of financial liabilities’ disclosures on consolidated Financial statements of WIG30’s companies. In the paper there is also an attempt to identify correlation among the quality of dis-closures and creditworthiness of entities, business sector and sour…
DOI: 10.18276/frfu.2016.2.80/2-45 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Janowicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – assessment of the scope and quality of information about mergers disclosed in financial
statements of Polish public companies.
Design/methodology/approach – content analysis of financial statements and current reports of public companies,
research questionnaire, dedu…
DOI: 10.18276/frfu.2016.2.80/1-07 · ISSN: 2450-7741