Sprawozdania finansowe oparte na koncepcji przepływów pieniężnych

• Autorzy: Jerzy Kuchmacz

Warianty tytułu

Financial Reporting Based on the Conception of Money Flows

• Języki publikacji: PL

Abstrakty

W artykule zaprezentowano system sprawozdawczości finansowej oparty na przepływach pieniężnych (cash flows accounting) i cenach sprzedaży (sale price accounting).

EN

In the article an attempt has been made at a presentation of a system of financial reporting based on the conception of money flows. Another characteristic of the proposed system is the use of current sale prices of assets, which, in effect, means a departure from historical costs. One of the advantages of the new system is an easy comprehension of data presented by reports. Those who make a routine use of them are confronted with the issues pertaining to money and money flows. The commonly perceived characteristic of reports is an arbitrary evaluation of the described reality by those responsible for their preparation. Despite numerous reservations and the necessity of solving a great deal of problems connected with the implementation of the system, the proposed solutions may be recognized as an interesting and worth considering alternative to the traditional system of reporting. (original abstract)

Słowa kluczowe

PL

Sprawozdanie finansowe; Rachunkowość; Przepływy pieniężne; Wynik finansowy

EN

Financial statements; Accounting; Cash flows; Financial performance

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 1994
• Numer: nr 433
• Strony: 41-56

Twórcy

autor

Jerzy Kuchmacz

Bibliografia

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