Umocowanie pieniądza jako jednostki pomiaru wartości ryzyka w rachunkowości
Money streng-thening as a measurement unit of the risk value in accounting
Author(s): Wiesława Przybylska-Kapuścińska, Tomasz GabrusewiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: money; measurement; unit of measure; value; accounting
Summary/Abstract: The main aim of this article is to identify the existing dependency between money as an interdisciplinary measurement unit in accountancy and selected risk measurement methods in accountancy. This article will describe the concept of money in terms of philosophy, economy and accountancy as a measurement study. Moreover accountancy identity risk areas, where monetary units measurements are crucial will be indicated. The article applies research methods such as induction and critical analysis.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 396
- Page Range: 48-58
- Page Count: 11