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- Title
Rola norm rachunkowości w kreowaniu prawdziwego i rzetelnego obrazu jednostki gospodarczej.
- Authors
Nowak, Edward
- Abstract
The information process in accounting is determined by many variables. Each of these factors may affect the utility of information presented in financial reports. The most fundamental determinants of this process are the accounting standards, as normative recommendations for bookkeeping and financial reporting in companies. This paper presents the role of various accounting standards in building a true and accurate image of the company, in line with the 'substance over form' postulate. For this purpose, solutions adopted in various accounting and financial reporting standards are analysed, both international and domestic. Based on the analyses and theoretical deliberations, the paper concludes that accounting standards are of great significance for the quality of information presented in financial reports, as well as for the utility of such information for various company stakeholders. The most important aspect of the process is the provision of a true and fair view of a company's performance.
- Publication
Zeszyty Teoretyczne Rachunkowości, 2014, Vol 78, Issue 134, p117
- ISSN
1641-4381
- Publication type
Article