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Results for “Poniatowska”: 14.

Article 2018

Dochód całkowity jako kategoria rachunkowości - artykuł dyskusyjny

Authors / editors: Lucyna Poniatowska, Małgorzata Rówińska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The aim of article is to focus on incorrect defining terms which are used in accounting to de-scribe the financial result of entities preparing financial statements under IFRS, as well as the elements that shape this result Design/Methodology/approach – The critical …

DOI: 10.18276/frfu.2018.94/1-05 · 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 2016

Rezerwy kapitałowe i ich znaczenie w działalności jednostki gospodarczej

Authors / editors: Lucyna Poniatowska

Published in: Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – the purpose of this article is to present the nature and kinds of the capital reserves and their role and functions in business activity. Design/Methodology/Approach – the method of critical analysis of literature and the accounting regulations were used to prepare this…

DOI: 10.18276/frfu.2016.2.80/2-18 · ISSN: 2450-7741