Zmiany W Zakresie Prezentacji Kosztów W Sprawozdaniu Finansowym Mikro, Małych I Średnich Podmiotów a Zarządzanie Wartością Przedsiębiorstwa

Maćkowiak, Ewa; Ubezpieczeń, Uniwersytet Ekonomiczny w Katowicach Wydział Finansów i

doi:10.17512/znpcz.2018.2.16

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“…The cash flow account presents transactions included into the statement on the cash basis . ISSN 1923-3981 E-ISSN 1923-399X The subject of the information values of financial statements of small entities is widely described in the literature (Maćkowiak 2018, Osikowicz 2011, Juźwicka 2013, Zieliński 2008, Żukowska 2016, Blackburn et al 2013, Dobbs, Hamilton 2007, Lobontiu 2002. Based on the financial data from the accounting system, various indicators are calculated, eg profitability ratios, liquidity ratios.…”

Section: 5mentioning

confidence: 99%

The Effect of the Change in the Balance Sheet Law in 2014-2018 on Management of Companies in Poland

Chluska¹

2019

RWE

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Polish business entities operate based on accounting principles in accordance with the Accounting Act and the accounting policy established by the directors of the entities. Changes in the balance sheet law have a significant effect on the internal accounting principles applied in companies. In the last three years, Polish accounting regulations have been adapted to the solutions used in the European Union.The aim of the paper is to analyse information aspects of accounting, including financial reporting in Poland in the decision-making processes of internal recipients, taking into account the changes in legal regulations.The research method was the analysis of the literature and legal acts, and a practical example.Changes in legislation influence the accounting policies defined by the managers of business entities. Companies can simplify their accounting principles including those concerning reporting. However, the simplifications should not adversely affect the economic decisions of the entity's manager and the recipients of the financial statements.The lack of accurate financial data from the accounting system may adversely affect the decision-making of the unit's manager in management processes. As it results from the analysis of the literature of the subject and the accounting systems of small enterprises, financial information from accounting is necessary for effective business management. Therefore, managers apply simplifications in accounting quite carefully.2) natural persons, civil law companies, registered partnerships of natural persons, limited liability partnerships, if their net incomes on sales of goods, products and financial operations for the previous financial year were an equivalent in Polish currency of at least 2,000,000 euro.3) entities acting based on the regulations of the banking acts, regulations on securities exchange and investment funds, insurance and reinsurance activities, savings and credit unions, organization and operation of pension funds, regardless of the revenues, 4) municipalities, counties, voivodeships and their unions, including: a) state, municipality, county and voivodeship budgetary entities,

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Section: 5mentioning

confidence: 99%

The Effect of the Change in the Balance Sheet Law in 2014-2018 on Management of Companies in Poland

Chluska¹

2019

RWE

View full text Add to dashboard Cite

show abstract

Zmiany W Zakresie Prezentacji Kosztów W Sprawozdaniu Finansowym Mikro, Małych I Średnich Podmiotów a Zarządzanie Wartością Przedsiębiorstwa

Cited by 1 publication

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The Effect of the Change in the Balance Sheet Law in 2014-2018 on Management of Companies in Poland

The Effect of the Change in the Balance Sheet Law in 2014-2018 on Management of Companies in Poland

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