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 ...

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, ...

Due to exceptional multifaceted nature of hospitals’ performance and various expectations of stakeholders balanced scorecard is especially suited for performance measurement of such organizations. The main aim of the article ...

The paper outlines the characteristic features of the lean enterprise and explains the aim, ba- sic principles and methods of lean accounting in the area of management accounting. It is necessary to devote more attention ...

This article discusses possibilities of recognition of capital gains and losses under Interna- tional Financial Reporting Standards. Next to identification and description of main areas of recognition of capital gains and ...

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 ...

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 ...