Wykorzystanie informacji pochodzących ze sprawozdawczości finansowej do wykrywania objawów zagrożeń finansowych w funkcjonowaniu przedsiębiorstwa
USING INFORMATION COMING FROM FINANCIAL ACCOUNTANCY FOR FINDING SYMPTOMS OF FINANCIAL RISK WITHIN ENTERPRISE FUNCTIONING
Author(s): Andrzej TokarskiSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: DISCLOSURE; BOARD OF DIRECTORS REPORT; BANKRUPTCY; FAILURE
Summary/Abstract: Financial accounts are a final product of processing information within the system of accountancy. The scope of a financial record is defined in the accountancy law. The patterns of particular elements of the financial record are adapted in conformance with the specific character of units obliged to keep the books. Financial accounts are nowadays the main sources of economic information.
Journal: Nauki o Finansach
- Issue Year: 2011
- Issue No: 3 (08)
- Page Range: 113-121
- Page Count: 9
- Language: Polish