XXII konferencja naukowa Rachunkowość w zarządzaniu jednostkami gospodarczymi w Kołobrzegu w maju 2014 r.

Kiziukiewicz, Teresa; Janowicz, Magdalena

doi:10.5604/16414381.1133402

Cited by 2 publications

(1 citation statement)

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“…The change in the use of an asset results from economic conditions and requires that a company revalue the asset and adjusts its value by costs of sale or liquidation (Kiziukiewicz, 2001). A current value of the asset determined in that way influences the financial result of the company and enables the movement of value from non-current assets to current assets (Sierpińska and Wędzki, 2002).…”

Section: Introductionmentioning

confidence: 99%

Assets Held for Sale and Discontinued Operations – Evaluation of Liquidity – Determination of Ratio – or Necessity of Adjustment?

Voss¹,

Prewysz-Kwinto²

2015

EJEF

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The change in the use of an asset results from economic conditions and requires that a company revalue the asset and adjusts its value by costs of sale or liquidation. The current value of the asset determined in that way influences the financial result of the company and enables the movement of value from non-current assets to current assets. This change has an impact on the evaluation of financial situation and financial ratios.The aim of this article is to describe principles of measurement and presentation of assets held for sale and application of financial analysis in order to assess risks by potential investors. The purpose of this work constitutes part of a wide-ranging discussion on the directions of changes in financial reporting and principles of effective investing.

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Section: Introductionmentioning

confidence: 99%

Assets Held for Sale and Discontinued Operations – Evaluation of Liquidity – Determination of Ratio – or Necessity of Adjustment?

Voss¹,

Prewysz-Kwinto²

2015

EJEF

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A Possible Impact of Cultural Factors on the Expectations on the Content of Islamic Financial Statements

Czerny

Mazurowska

2019

PMC

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The financial reporting is considered to be a ‘universal’ language of business, the efforts to harmonize and standardize it are dictated by conviction, that the usefulness of financial and non-financial information delivered this way can be improved and might facilitate comparisons of companies operating around the world, etc. However, the real perception of information generated by financial statements is made by real people, not by the economic model of homo oeconomicus, that is why psychological and cultural factors are extremely important in the analysis of this process. There is a lack of comprehensive studies on this subject. Most of publications are contributory. The research is based on the critical review of the subject literature and using mostly the method of induction, the impact of selected cultural conditions on the formulation of expectations on the content of the financial statements is examined and proved. The example of Muslim countries is used as the beginning of series of articles in the taken subject. Keywords: accounting harmonization, cultural factors, decision-making, financial reporting, Islam.

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XXII konferencja naukowa Rachunkowość w zarządzaniu jednostkami gospodarczymi w Kołobrzegu w maju 2014 r.

Cited by 2 publications

References 0 publications

Assets Held for Sale and Discontinued Operations – Evaluation of Liquidity – Determination of Ratio – or Necessity of Adjustment?

Assets Held for Sale and Discontinued Operations – Evaluation of Liquidity – Determination of Ratio – or Necessity of Adjustment?

A Possible Impact of Cultural Factors on the Expectations on the Content of Islamic Financial Statements

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