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Problemy wyceny bilansowej aktywów finansowych według krajowego prawa o rachunkowości
| Content Provider | Semantic Scholar |
|---|---|
| Author | Mućko, Przemysław |
| Copyright Year | 2013 |
| Abstract | Purpose – to analyse domestic accounting regulations on financial assets measurement and assess regulation consequences in accountants practice. Design/Methodology/Approach – literature review, Przemyslaw Mucko 138 regulation analysis, financial reports content analysis. Findings – the incoherence of current domestic regulations leads to more discrepancies in financial statements – in the context of harmonisation, standardization and pressure for high quality financial information. Originality/Value – the problem is known in practice but not presented in the domestic literature. |
| Starting Page | 127 |
| Ending Page | 138 |
| Page Count | 12 |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | http://www.wneiz.univ.szczecin.pl/nauka_wneiz/frfu/61-2013/FRFU-61-t2-127.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |