Financial analysis and evaluation of charity organizations’ financial results in Poland – empirical study

• Autorzy: Waniak-Michalak, Halina

Abstrakty

EN

The aim of the article is to evaluate financial results of 51 charity organizationsin Poland that were the biggest beneficiaries of 1% tax deduction made by companiesand individuals. The author used the evaluation model proposed by the Charity Navigator,an American organization founded to evaluate the results of the charities. Theconclusions drawn by the author should be viewed as introduction to professionaldiscussion about the purpose of the financial reports of charities. The research will becontinued and extended by the author in the future.

Słowa kluczowe

EN

wynik finansowy; organizacji pożytku publicznego; charity organizations; financial results

• Wydawca: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(57(113))
• Strony: 83-100

Twórcy

autor

Waniak-Michalak, Halina