Article 2018
Authors / editors: Adam Lulek
Published in: European Journal of Service Management
The word risk has been with us for centuries. Over time, it has evolved and today we can talk about different types of risks, including environmental risk. Listed companies, in particular fuel ones, through their operations affect the surrounding nature. Therefore, they should in…
DOI: 10.18276/ejsm.2018.27/1-17 · ISSN: 2450-8535
Article 2018
Authors / editors: Magdalena Janowicz
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The assessment of the quality of disclosures about BCUCC presented in financial statements of companies using IFRS.
Design/Methodology/approach – Analysis of literature and legal regulations, content analysis, deductive and inductive reasoning.
Findings – The research…
DOI: 10.18276/frfu.2018.94/1-09 · ISSN: 2450-7741
Article 2018
Authors / editors: Agnieszka Judkowiak
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – Analysis of the scope of information on financial instruments in the management commentaries and its comparison with disclosures regarding financial instruments in the financial statements of listed companies.
Design/methodology/approach – In the part devoted to the ch…
DOI: 10.18276/frfu.2018.94/1-10 · ISSN: 2450-7741
Article 2017
Authors / editors: Marzena Rydzewska-Włodarczyk
Published in: Ekonomiczne Problemy Usług
The main source of financial information about the activities of the entities is financial reporting. A feature of the information disclosed in the reports, which are prepared in accordance with the provisions of accounting law, is credibility. In order to ensure it, and given th…
DOI: 10.18276/epu.2017.127-22 · ISSN: 1896-382X
Article 2017
Authors / editors: Małgorzata Białas
Published in: Ekonomiczne Problemy Usług
The subject of this article is fraudulent financial reporting. The purpose of the publication is to indicate the main principles and methods of valuation applied in accounting, which could facilitate the fraud of financial statements. Literary studies were carried out. The finan…
DOI: 10.18276/epu.2017.127-02 · ISSN: 1896-382X
Article 2017
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 2017
Authors / editors: Magdalena Głębocka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of the article is to identify the sources of the financial risks and its prediction based on standardized financial statements.
Design/methodology/approach – In the article uses the method of study literature and an analysis of the legal regulations.
Findi…
DOI: 10.18276/frfu.2017.88/1-23 · ISSN: 2450-7741
Article 2017
Authors / editors: Michał Hendryk, Stanisław Hońko
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The analysis of non-compliances and penalties concerning impairment of assets detected by the supervision authority in nancial statements of companies listed on Warsaw Stock Exchange. Design/methodology/approach – The article consists of three parts. The rst part cont…
DOI: 10.18276/frfu.2017.88/1-05 · ISSN: 2450-7741
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: Dorota Adamek-Hyska
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The article presents the use of financial statements in the measurement performance of the institutions of the public finance sector. Design/methodology/approach – In the article the following methods are employed: analyses of legal regulations related to public finance…
DOI: 10.18276/frfu.2016.84/1-01 · ISSN: 2450-7741
Article 2016
Authors / editors: Kinga Bauer
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The objective of the study is to analyze the range of information on restructuring proceedings provided in financial statements of companies listed on the Warsaw Stock Exchange. Design/methodology/approach – Analysis of the annual financial statements of all companies l…
DOI: 10.18276/frfu.2016.4.82/2-50 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Głębocka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – A condition of providing business is to have a capital, which has a appropriate structure and value. Owners’ equity provides a stable source of funding and to determine the strength of the profitable company. The owners of equity are interested in obtaining information …
DOI: 10.18276/frfu.2016.4.82/1-05 · ISSN: 2450-7741
Article 2016
Authors / editors: Marek Jabłoński
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The purpose of this article is to present the problems of location characteristics of the business model in the periodic reports of enterprises. The paper presents a new approach to presenting of strategic potential of companies with the using of business model descript…
DOI: 10.18276/frfu.2016.79-17 · ISSN: 2450-7741
Article 2016
Authors / editors: Grażyna Voss
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – The aim of the article is to present new legal solutions by SMEs in preparing simplified financial statements and the scope of information, and in particular to answer the question of whether the information presented will improve the process of reporting, or will force…
DOI: 10.18276/frfu.2016.5.83/2-14 · ISSN: 2450-7741
Article 2016
Authors / editors: Magdalena Głębocka
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the prudence principle is one of the basic principles of accounting. This rule has been removed from the International Financial Reporting Standards for the sake of neutrality of the financial state-ments, this does not absolve companies of caution when assessing the va…
DOI: 10.18276/frfu.2016.2.80/2-09 · 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
Article 2016
Authors / editors: Elżbieta Marcinkowska, Joanna Sawicka, Anna Stronczek
Published in: Finanse, Rynki Finansowe, Ubezpieczenia
Purpose – the aim of this article is to present and analyze the simplification introduced by the Act on
accounting and financial reporting of small businesses
Design/methodology/approach – the analysis of implemented changes in accounting law for small units has
been performed…
DOI: 10.18276/frfu.2016.2.80/1-12 · 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
Article 2015
Authors / editors: Ksenia Czubakowska
Published in: Ekonomiczne Problemy Usług
The study describes the criteria of classification of entities as small and medium as well as the rules of preparing their financial statements. The Accounting Act determines the scope of information presented in financial statements as well as possibilities of the use of simplif…
DOI: 10.18276/epu.2015.120-02 · ISSN: 1896-382X