Znaczenie dowodowej funkcji rachunkowości
The substance function of evidence

Summary/Abstract: In the article author attempts to identification another function of accounting - function of evidence. It should be considered as one of the fundamental. It's importance in economic activity is hard to estimate, especially when controversial events appear. Little is said about that problem in professional publications, which creates kind of gap in understating accountancy as a discipline than supports both management and decision taking in companies.

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