The Infona portal uses cookies, i.e. strings of text saved by a browser on the user's device. The portal can access those files and use them to remember the user's data, such as their chosen settings (screen view, interface language, etc.), or their login data. By using the Infona portal the user accepts automatic saving and using this information for portal operation purposes. More information on the subject can be found in the Privacy Policy and Terms of Service. By closing this window the user confirms that they have read the information on cookie usage, and they accept the privacy policy and the way cookies are used by the portal. You can change the cookie settings in your browser.
This article addresses the issue of the specificity and significance of the distribution
of net cash flows from operating, investing and financing activities in determining of entities
financial condition, especially in times of economic crisis. The author’s subject of interest is the
variety of entity performance initial evaluation on the base of sectional streams of net cash flows.
In the article...
Public benefit organizations pursue non-financial and socially useful objectives
that serve the well-being of individuals or wider public. Business corporations address their
financial reports to investors who provide them with capital. A public benefit organization does
not have any investors and uses grants and donations to attain its objectives without giving any
guarantees that it will be...
The main aim of the paper is an attempt to answer the questions, what makes companies to
publish sustainability reports and what influences the scope of presented information. Presented
theoretical discussion is confronted with sustainability reporting statements adoption and its
prospects around the world in the light of literature research and in Poland based on author's
empirical...
70s and 80s of the last century were, both in accounting theory and practice, dominated by empirical studies, based on proposing hypotheses and their practical verification by the use of a variety of methods – experiments, surveys and interviews. The trend of empirical studies was also strongly evident in the area of funds flow and cash flow reporting. The paper presents an overview of important research...
Integrated information systems bring about revolution in practically all business areas of an enterprise. Therefore, ERP systems play a special role in management accounting and among specialists providing information necessary for managing an organization. This study seeks an answer to the question whether the use of an ERP system in an enterprise makes its management accounting more innovative and...
Mergers and acquisitions in the pharmaceutical sector are widespread in the recent years, not
only on the global market, but also in Poland. Those processes are changing all areas of the
companies` activity. The paper is focused on the changes in the system of management accounting in one of the
multinational pharmaceutical company present on the polish market which was taken...
This paper aims to explore, in the form of case study, factors which influence activity-based
costing implementation process, as well as to analyse and explain changes in the area of methodology
and organization of a company, after ABC implementation. The research shows that
companies considering implementation of ABC should be aware of the positive and negative
factors conditioning the process...
Lean Management (LM), a modern approach to business, has been gaining importance
since the beginning of the 21st century. Lean Manufacturing used by the Japanese automakers
continuously seeks to improve business processes by reducing amounts of waste in the
long term. Many LM implementations have been spectacular successes, contributing to companies’
increased profitability, reduced inventories...
This paper presents the analysis of publications in the field of ABC/M in Polish journals in
the period of 1994-2009, particularly the analysis of: number of publications, their structure,
subject matter, applied research method as well as attitudes expressed by the authors. The research
was based on 132 articles published in three journals: „Controlling i Rachunkowość Zarządcza",
„Rachunkowość"...
Accounting law and tax law autonomy in Poland, suggests that the principles of measuring the profit before tax and income tax are divergent relative to each other. Analyzing the accounting and tax rules, it appears that the rules for determining income tax are related to accounting regulations. This article aims to provide general relationships: linkages and differences between the principles of measurement...
This article outlines the evolution of the scope and form of financial statement presentation in the light of IAS 1. There has been conducted an analysis of each version of IAS 1 (together with other documents issued by IASB) since 1997. The changes of IAS 1 in 1997, 2003 and 2007 are considered to be “milestones” and have been highlighted in the article. The assumptions of new Financial Statement...
Reporting of comprehensive income (CI) is a novelty since 2009 for the Polish accounting community and financial statements users. The obligation to present total CI in consolidated financial statements was imposed on listed companies operating in the European Union with the revision in 2007 of the International Accounting Standard (IAS) 1 Presentation of Financial Statements, starting from 2009....
The article analyzes the problems of performance measurement, which is focused on logistics operations. In the first dimension of the points has been described measurement concept in enterprises, implementation of the model performance measuring in practice and related require- ments and difficulties. In the following paragraphs the author presented an overview of the problems of logistics, logistics...
This article examines the characteristics and research problems that are currently most
prominent in management accounting as a subdiscipline of social sciences. The author defines the
objective of management accounting research, identifies the role and forms of empirical studies,
and presents the nature and types of management accounting theories.
The article, based on domestic...
This paper undertakes evaluation of the cost model and the revaluation model to examine if
the latter is really needed for measuring property, plant and equipment. This question arose from
the authors' analysis of the practice of Polish listed companies when preparing financial statements
in accordance with IFRS. The research shows that only a very few of them use the revaluation
model.
...
This paper is devoted to the presentation of the theory of profit developed in the interwar
period by M. Lichtensztejn. He systematized theories of profit in terms of historical and emitted:
1) „Theories natural” – that does not take into account the dynamic nature of the profit. They
combine business profits with static elements of the social income such as wages and rent, or give
the dynamic...
The current financial reporting model is subject to constant change. The new formula devel- oped by the IASB and FASB assumes that the financial statement should form a coherent picture of business and introduces a number of changes to the disclosures in the elements of financial statements. In this paper the problem of information presentation in the balance sheet, which is the foun- dation of the...
The purpose of the paper is to present opinions on history of management accounting deve-
lopment presented by Johnson and Kaplan on the background of traditional and alternative views.
Based on the analysis of main opinions on management accounting history presented in the paper,
the change in the scope of views on management accounting history can be seen. The perception
of the management...
The aim of the article is to present the concept of modern business reports. The article presents a proposal of Management Commentary prepared by IASB and the concept of corporate reporting chain. In article was explained the tasks of supervisory board in related to the above concept. Authors mainly proposed extension of modern business report on reports prepared by supervisory board.
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.