Wykorzystanie informacji prospektywnych w sprawozdawczości finansowej zorientowanej na wartość na przykładzie MSR 36 „Utrata wartości aktywów”
Making use of prospective information in value-oriented financial reporting in the context of IAS 36 „Impairment of Assets”

Summary/Abstract: The authors of the paper indicate the essence and the increasing importance of prospective information for the contemporary financial reporting systems. The evolution of financial reporting that is taking place as a result of harmonization of accounting principles based on IFRS is presented in the context of changes in the economic environment, in aims and construction of business management systems (esp. strategic orientation, corporate value), and in strategic management accounting systems. Based on the wide context of analysis the authors came to the conclusion that the future oriented conception of corporate value constitutes a crucial element of measurement and valuation in financial reporting. It also creates a consistent foundation for integration of management and financial accounting in one single system generating useful financial information for internal and external users focused on the common aim – value maximization. On the basis of practical implementation of IAS 36 in enterprises, problems involved in building a future-oriented financial reporting system are presented.

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