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- Title
Selected Aspects of Accounting and Their Impact on Effectiveness of Modern Organizations.
- Authors
Kocia, Agata; Maselewska, Marzena
- Abstract
In the late 2000s Poland experienced a downturn after a period of economic spur. Some companies in the capital-intensive industries began to undertake investments in preparation for an economic expansion. The authors have intertwined the investment cycle of three paper producing companies with the accounting information. The aim was to analyze how the investment undertaken are disclosed in the financial statements, how they impact the financial position of the enterprise and what is their effect for investment management of other companies. Our conclusions suggest that when companies apply IAS/IFRS their financial statement are not uniformly transparent in the area of investment management.
- Subjects
POLAND; ACCOUNTING; FINANCIAL statements; ECONOMIC expansion; INTERNATIONAL Financial Reporting Standards; FINANCIAL disclosure; PAPER products industry
- Publication
Journal of Accounting & Finance (2158-3625), 2012, Vol 12, Issue 1, p84
- ISSN
2158-3625
- Publication type
Article