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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 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

Współczesny wymiar zasady ostrożności w rachunkowości

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