Informacje o kosztach w sprawozdawczości finansowej jednostek gospodarczych
INFORMATION ON COSTS IN FINANCIAL REPORTING OF ENTERPRISES
Author(s): Henryk RonekSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: FINANCIAL REPORTING; COST INFORMATION; COST ACCOUNTING
Summary/Abstract: The article is about the cost information and the way of its obtaining. In this field, the most important thing is the financial reporting prepared on the basis of account books. The cost information results from data processing. It has to be collected and presented in accordance with financial accounting rules. First of all, it has to take into consideration accounting and tax law, as well as the national statistics.
Journal: Nauki o Finansach
- Issue Year: 2011
- Issue No: 3 (08)
- Page Range: 87-95
- Page Count: 9
- Language: Polish