Polityka rachunkowości w kształtowaniu obrazu jednostki gospodarczej
Accounting policy in shaping the image of an economic entity
Contributor(s): Marzena Remlein (Editor), Marek Masztalerz (Editor)
Subject(s): Politics / Political Sciences, Social Sciences, Economy, Business Economy / Management, Micro-Economics, Economic policy, Environmental and Energy policy, Management and complex organizations, Human Ecology, Economic development, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics, Globalization, Socio-Economic Research
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: polityka rachunkowości;wycena;aktywa;podatki;sprawozdawczość narracyjna;zrównoważony rozwój;komunikacja;wizerunek jednostki gospodarczej;mikroekonomia;
Summary/Abstract: W monografii przedstawiono miejsce i rolę polityki rachunkowości oraz możliwości stosowania jej instrumentów w procesie kształtowania obrazu jednostki gospodarczej. Omówiono politykę rachunkowości w zakresie wyceny aktywów i zobowiązań, aktualizacji wartości w warunkach kryzysu gospodarczego, ochrony zasobów informatycznych, ładu korporacyjnego oraz ujawnień dotyczących zrównoważonego rozwoju. Poruszono problem podatkowego oddziaływania na politykę rachunkowości. Zaprezentowano nowe trendy w komunikowaniu polityki rachunkowości przez jednostki gospodarcze, a także wskazano na instrumenty polityki rachunkowości w kreowaniu wizerunku i zarządzaniu wrażeniem. Przedstawiono też rolę polityki rachunkowości w badaniu sprawozdania finansowego. Monografia ma charakter naukowy, jednak ze względu na przejrzysty język i liczne przykłady praktyczne może być cennym źródłem wiedzy i inspiracji nie tylko dla badaczy w obszarze rachunkowości, lecz również studentów kierunków ekonomicznych i praktyków (księgowych, biegłych rewidentów, dyrektorów finansowych).
- E-ISBN-13: 978-83-8211-219-1
- Print-ISBN-13: 978-83-8211-218-4
- Page Count: 162
- Publication Year: 2024
- Language: Polish
Polityka rachunkowości w teorii i praktyce rachunkowości
Polityka rachunkowości w teorii i praktyce rachunkowości
(Accounting policy in the theory and practice of accounting)
- Author(s):Marzena Remlein
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
- Page Range:15-28
- No. of Pages:28
- Keywords:polityka rachunkowości;teoria rachunkowości;praktyka rachunkowości;polityka bilansowa;raport o polityce rachunkowości;
- Summary/Abstract:The aim of the chapter is to present the essence, purpose and importance of accounting policy but above all to show the relationship of accounting policy with accounting theory and practice. The issues presented show the important role of accounting policy in the accounting system and its relationship with accounting theory and practice. It is also pointed out the legitimacy of unifying the documentation presenting the accounting policy adopted by a company in the form of an accounting policy report. The considerations carried out may become a premise for further research aimed at showing the mutual influence of the various elements of accounting, i.e. accounting policy, theory and practice. Due to the lack of exhaustive considerations of the issues addressed in the chapter, it contributes to reducing the cognitive gap existing in the Polish scientific literature.
Polityka rachunkowości w zakresie wyceny aktywów i zobowiązań
Polityka rachunkowości w zakresie wyceny aktywów i zobowiązań
(Accounting policy in the valuation of assets and liabilities)
- Author(s):Marek Kawacki
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
- Page Range:29-43
- No. of Pages:15
- Keywords:polityka rachunkowości;wycena w rachunkowości;bilans wyceny;sprawozdanie finansowe;
- Summary/Abstract:The subject of this chapter is the initial and balance sheet valuation of assets and liabilities in the context of accounting policy. The aim of the chapter is to present and discuss the principles of asset and liability valuation, as well as to outline the areas where the choice of valuation methods is possible within accounting policy. The research methods used in the publication included the analysis of legal acts and literature. The final result of the study has been presented using a deductive method. In the chapter, methods for valuing individual groups of assets and liabilities have been identified and described, and six main componentsof the accounting policy have been summarized, in which there should be a reference to valuation in accordance with the provisions of the Polish Accounting Act. The practical value of the publication is the prepared list of the minimum scope of the accounting policy regarding the valuation of assets and liabilities.
Aktualizacja wartości aktywów w warunkach kryzysu gospodarczego
Aktualizacja wartości aktywów w warunkach kryzysu gospodarczego
(Revaluation of assets in an economic crisis)
- Author(s):Marzena Remlein, Kateryna Romanchuk
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Business Ethics
- Page Range:44-56
- No. of Pages:13
- Keywords:polityka rachunkowości;materialne instrumenty polityki rachunkowości;aktualizacja wartości aktywów;kryzys gospodarczy;odpisy z tytułu utraty wartości;
- Summary/Abstract:The subject of consideration in this chapter is the material accounting policy tools that can be and are used in an economic crisis. In particular, consideration is given to the revaluation of assets, including impairment losses. The aim of the chapter is to present the possibility of creating the image of a company by means of asset impairment losses, which are material tools of accounting policy. The issues presented show the significance importance of accounting policy tools in the process of creating the value of assets and the financial result. On the basis of a case study, the possibilities of influencing the value of receivables and the profit by choosing the method of determining the value of write-downs in accordance with the intention of the decision-maker are indicated. The considerations carried out maybe come a premise for further research aimed at showing the mutual impact of the choice of accounting policy tools on the asset and financial position of a company and, consequently, on its image and perception by stakeholders.
Podatkowe oddziaływanie na politykę rachunkowości
Podatkowe oddziaływanie na politykę rachunkowości
(Tax impact on accounting policy)
- Author(s):Artur Jastrzębowski, Dawid Obrzeżgiewicz, Jarosław Szyszka
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Economic policy, Public Finances, Fiscal Politics / Budgeting, Accounting - Business Administration, Marketing / Advertising, Business Ethics
- Page Range:57-74
- No. of Pages:18
- Keywords:polityka rachunkowości;opodatkowanie;wycena;
- Summary/Abstract:The authors discuss the practical impact of solutions used in tax law on the accounting policy of entities which keep accounting books. The purpose of this chapter is to verify whether entities adopt and include in their accounting policies solutions resulting from specific provisions of tax law. Discussing the basic differences between accounting and taxation systems, the authors point to the basic theoretical distinctions in the process of identification, valuation and recognition of economic operations. To achieve the research goal they detail the differences in the valuation principles of both legal systems, which are disclosed in the entities’ accounting policies. Using five case studies, they analyse the accounting policies of entities from various industries, presenting the use of tax valuation methods inthe accounting policies.
Polityka rachunkowości w zakresie ochrony zasobów informatycznych rachunkowości
Polityka rachunkowości w zakresie ochrony zasobów informatycznych rachunkowości
(Accounting policy for the protection of accounting IT resources)
- Author(s):Elżbieta Izabela Szczepankiewicz
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics
- Page Range:75-90
- No. of Pages:16
- Keywords:polityka rachunkowości;zasoby informatyczne rachunkowości;systemy informatyczne rachunkowości;ochrona zasobów informatycznych;
- Summary/Abstract:The chapter outlines units obligations for the protection of accounting information resources, which result from the regulations of the Accounting Law. For computer accounting it is essential to assure an efficient protection from illegal and uncontrolled modification as well as the introduction or the removal of accounting data. The purpose of the chapter is to present the rules for the protection of data, computer software and hardware. This chapter discusses the accounting policy for the protection of accounting information resources.
Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju
Polityka rachunkowości w zakresie ładu korporacyjnego zrównoważonego rozwoju
(Accounting policy for corporate governance and sustainable development)
- Author(s):Joanna Błażyńska
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Economic policy, Environmental and Energy policy, Management and complex organizations, Economic development, EU-Accession / EU-DEvelopment, Accounting - Business Administration, Marketing / Advertising, Business Ethics, Globalization
- Page Range:91-105
- No. of Pages:15
- Keywords:ład korporacyjny;polityka rachunkowości w zakresie ładu korporacyjnego;zrównoważony rozwój;
- Summary/Abstract:Corporate governance describes the principles, relationships and processes under which an entity is managed and its management bodies are controlled. The aim of the chapter is to assess the accounting policies of listed companies from the point of view of their compliance with good corporate governance practices for sustainable development. Using the source analysis method, the essence and legal basis for shaping corporate governance policy are presented. During the empirical study, five main thematic areas of non-application of corporate governance principles by companies listed on the Warsaw Stock Exchange in the WIG-ESG index were identified: (1) diversity policy towards the management board and the supervisory board, (2) reporting of ESG areas, (3) organization of the general meeting meetings, (4) remuneration of the supervisory board and managerial shares, (5) organization of internal audit.
Polityka rachunkowości w zakresie ujawnień dotyczących zrównoważonego rozwoju
Polityka rachunkowości w zakresie ujawnień dotyczących zrównoważonego rozwoju
(Accounting policy for sustainability disclosures)
- Author(s):Ewa Różańska, Łukasz Matuszak
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Energy and Environmental Studies, Economic policy, Economic development, Accounting - Business Administration, Business Ethics
- Page Range:106-119
- No. of Pages:14
- Keywords:polityka rachunkowości;zrównoważony rozwój;sprawozdawczość niefinansowa;polityki rachunkowości;NFRD;CSRD;ESRS;ujawnienia dotyczące zrównoważonego rozwoju;
- Summary/Abstract:The purpose of this chapter is to examine the issue of accounting policy relating to non-financial statements and sustainability reports in the theoretical and practical context, and in particular to redefine it, compare its formulation by EU directives (NRFD and CSRD), evaluate its current implementation on the basis of the NFRD and identifying the challenges of updating it in the light of CSRD among Polish companies listed on the Warsaw Stock Exchange. The following research methods were used to achieve the purpose formulated in this way: terminological analysis, comparative analysis of regulations and analysis of the content of source documents. The research sample covered 258 reports (statements) on non-financial information for 2020 and 2021 published by 129 companies. It was found that both directives allow for some freedom of choice regarding the extent and place of disclosures, although the requirements of the NFRD in these areas are much more flexible. Companies willingly use the solutions allowed by the NFRD relating to the use of various standards, including own standards and two options for placing information (in the management report or in a separate report). In addition, the vast majority of companies applied selected standards on a continuous basis and consistently made disclosures in the same place. 10% of companies did not comply with the obligation to disclose information on the applied standards. The companies, along with the replacement of the current regulations by the CSRD, will be obliged to apply the ESRS and thus will face the challenge of developing, applying and disclosing the policy and its changes adopted in the preparation and presentation of the sustainability report. It will be a great difficulty to implement the adopted principles in a relatively short time, especially for companies without experience in using a comprehensive reporting methodology. The study was limited by the short time horizon and the narrowing of the sample to Polish companies. The chapter contributes to filling a significant gap in the accounting literature in three ways: by redefining the concept of accounting policy, providing empirical evidence on the current state of translating the macro-policy created by the NFRD into micro-policies of companies and identifying challenges for these companies related to shaping (selecting, applying and disclosing) of their internal policies in the context of the upcoming changes introduced by CSRD. The study therefore has theoretical implications that contribute to the emerging debate on accounting policies in the area of non-financial disclosures regarding sustainability. The results of the study also have practical implications for preparers of reporting policy in this area, as well as implications for future research on the determinants and potential impacts of the adopted policy.
Komunikowanie polityki rachunkowości – nowe trendy
Komunikowanie polityki rachunkowości – nowe trendy
(Communication of accounting policy – new trends)
- Author(s):Marek Masztalerz
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Communication studies, Accounting - Business Administration, Business Ethics
- Page Range:120-130
- No. of Pages:11
- Keywords:polityka rachunkowości;komunikacja;sprawozdawczość narracyjna;sprawozdanie finansowe;
- Summary/Abstract:The purpose of the chapter is to discuss new trends in communicating the accounting policy in entity financial raports. The concept of the “plain language” is presented and different initiatives of national and international accounting organizations aiming at improving the effectiveness of communication in financial reporting, especially in the area of narrative disclosures. The case study of the LPP company for the period 2005–2023 illustrates the scope and forms of communicating the accounting policy in the financial statements.
Polityka rachunkowości w kreowaniu wizerunku jednostki gospodarczej I zarządzaniu wrażeniem
Polityka rachunkowości w kreowaniu wizerunku jednostki gospodarczej I zarządzaniu wrażeniem
(Accounting policy in creating the image of an economic entity and impression management)
- Author(s):Katarzyna Czajkowska
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Communication studies, Accounting - Business Administration, Marketing / Advertising, Business Ethics
- Page Range:131-144
- No. of Pages:14
- Keywords:polityka rachunkowości;wizerunek jednostki gospodarczej;zarządzanie wrażeniem;
- Summary/Abstract:The purpose of this chapter is to assess how accounting policy can affect the creation of the image of an economic entity generated by the accounting system and presented in published reports, especially financial statements, as well as the possibility of using accounting policy in impression management. The conducted considerations show that the selection of appropriate solutions in the field of accounting policy functioning within the right to choose and the fields of free action allows to create an image of the company favourable from the point of view of a given company. Conscious creating accounting policy of an economic entity and the application of selected principles makes it possible to evoke such an impression on the recipients of reporting information, which may encourage them to make decisions desirable from the point of view of managers.
Polityka rachunkowości w badaniu sprawozdania finansowego
Polityka rachunkowości w badaniu sprawozdania finansowego
(Accounting policy in financial audit)
- Author(s):Beata Zyznarska-Dworczak
- Language:Polish
- Subject(s):Economy, Business Economy / Management, Micro-Economics, Management and complex organizations, Accounting - Business Administration, Business Ethics
- Page Range:145-159
- No. of Pages:15
- Keywords:polityka rachunkowości;sprawozdanie finansowe;audyt;
- Summary/Abstract:The aim of the chapter is to present the importance of accounting policy in the audit of financial statements. The chapter identifies the basic functions of accounting policy in financial reporting and then refers them to the tasks of a financial auditor during the process of financial audit. After presenting the specifics of the relevant audit procedures relating to accounting policy the chapter shows accordingly the main conclusions of the auditor presented in the audit report. Due to the lack of exhaustive research in the analysed research area of this chapter, the study contributes to reducing the cognitive gap existing in the Polish scientific literature. The considerations presented are of a legislative and theoretical nature, however they may constitute an incentive for further research aimed at showing the role of accounting policy in the practice of financial auditing.