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Results for “sprawozdanie”: 46.

Article 2018

Sprawozdanie z działalności jednostki jako źródło informacji
 o kapitale intelektualnym przedsiębiorstwa

Authors / editors: Tomasz Zygmański

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The aim of the article is to analyze the reports on the unit's activity, on the example of companies from the WIG-20 index, in terms of the scope of disclosures about information about intellectual capital and their decision-making usefulness. Design/Methodology/approa…

DOI: 10.18276/frfu.2018.94/1-14 · ISSN: 2450-7741

Article 2018

Legal regulations of internal audit in Poland

Authors / editors: Kazimiera Winiarska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – In the paper legal regulations regarding internal audit in Poland are presented. Design/Methodology/approach – The research involved the analysis of legals regulations on the subject of internal audit in the public sector. Findings – The overview of the legal regulati…

DOI: 10.18276/frfu.2018.94/1-32 · ISSN: 2450-7741

Article 2018

Model biznesu w raportach zintegrowanych polskich spółek giełdowych

Authors / editors: Bogusława Bek-Gaik, Aleksandra Rapacz

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The purpose of this article is to discuss the practice of disclosing the business model in integrated reporting (IR – integrated reporting) in practice of Polish listed companies. Design/methodology/approach– The article uses literature studies, analysis of the conten…

DOI: 10.18276/frfu.2018.92-18 · ISSN: 2450-7741

Article 2018

Raportowanie informacji o instrumentach finansowych w sprawozdaniach z działalności spółek giełdowych

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

Nowa rola komitetów audytu w spółkach zainteresowania publicznego

Authors / editors: Beata Kulisa, Maria Sierpińska

Published in: Studia i Prace WNEiZ US

The article presents tasks of the audit committees functioning within supervisory boards. The basic ones are: monitoring of financial reporting, supervision over the internal control system and the risk management system. Tasks connected with the supervision and coordination of w…

DOI: 10.18276/sip.2017.50/3-11 · ISSN: 2450-7733

Article 2017

Specyficzne uwarunkowania sprawozdawczości finansowej stowarzyszeń

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

Model biznesu w sprawozdawczości organizacji – ocena ujawnień w sprawozdaniu z działalności

Authors / editors: Bogusława Bek-Gaik, Bartosz Rymkiewicz

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – Analysis and assessment of the quality of the practice of business model disclosures contained in the 2015 reports of the public companies listed in the WIG20 index. Design/methodology/approach – The authors analysed the business model disclosures contained in the manag…

DOI: 10.18276/frfu.2017.1.85-17 · ISSN: 2450-7741

Article 2017

Inwentaryzacja w aspekcie koncepcji rzetelnego i jasnego obrazu

Authors / editors: Teresa Maszczak

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – Presenting an inventory as the primary instrument for verifying assets and capital in order to present a true and fair view of the entity’s financial position. Design/methodology/approach – Analysis of subject literature and legal regulations (national and internationa…

DOI: 10.18276/frfu.2017.88/1-16 · ISSN: 2450-7741

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 2017

Prognozowanie zagrożenia finansowego biur podróży na podstawie sprawozdań finansowych – wybrane problemy

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

Wycena roślinnej produkcji w toku a sprawozdanie finansowe

Authors / editors: Dawid Obrzeżgiewicz

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The aim of paper is to present methods of recognizing the effects of valuation of biological assets in progress at historical cost and at fair value in the financial statements. Design/methodology/approach – The paper uses the method of critical analysis of literature …

DOI: 10.18276/frfu.2017.88/1-34 · ISSN: 2450-7741

Article 2017

Ujęcie w sprawozdaniu finansowym leasingowanych samolotów – studium przypadku Enter Air SA

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 2017

Wpływ modelu biznesu na przyjęte zasady ujmowania i wyceny wybranych składników sprawozdania finansowego

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

Wykorzystanie sprawozdań finansowych w pomiarze dokonań jednostek sektora publicznego

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

Ujawnienia informacji na temat postępowania restrukturyzacyjnego w sprawozdaniach finansowych spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie

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

Bilans – w poszukiwaniu nowej formuły na potrzeby zarządzania finansami

Authors / editors: Ewa Walińska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – Presentation of the balance sheet as a key element of the financial statements and an indication of its format best suited to the needs of the financial management of the company. Design/methodology/approach – The article uses the method of literature studies, analysis …

DOI: 10.18276/frfu.2016.4.82/1-44 · ISSN: 2450-7741

Article 2016

Obraz kapitału własnego jednostki w informacji sprawozdawczej a wycena w wartości godziwej – wybrane problemy

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

Nowe regulacje rachunkowości umów leasingu a obraz sytuacji finansowej jednostek gospodarczych

Authors / editors: Przemysław Czajor, Marcin Michalak

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The objective of the paper is to outline the new accounting regulations of leases – due to IFRS 16. The authors tried also to perform qualitative and quantitative analysis of this change from the perspective of financial situation of a lessee. Design/methodology/approac…

DOI: 10.18276/frfu.2016.4.82/1-02 · ISSN: 2450-7741