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 ...

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 ...

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 ...

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 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 ...

The aim of the article is to evaluate financial results of 64 charity organizations in Poland that were the biggest beneficiaries of 1% tax of companies and individuals. The author used evaluation model proposed by the ...

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 ...

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 ...

Having a “good” financial information is now gaining a new, important meaning. Asymme- try of information translated into the reporting form, results in the formation of barriers in the assessment of values, which together ...