Wyniki wyszukiwania - Biblioteka Nauki

1

Micro and small enterprises’ financial statement information from the financial ratio analysis perspective

100%

Rudžionienė K. , Molotkevičiūtė A. , Klimaitienė R.

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nr 21/I

149-174

EN

Purpose of the article is to evaluate the compliane, in all material respects, of the information provided in the financial statements of micro and small enterprises, from the financial ratio analysis perspective. To achieve this objective, the financial statements prepared by micro and small companies have been analyzed with regard to the form thereof, the most important ratios for micro enterprises have been determined, followed by a financial ratio analysis of micro enterprises preparing small company financial statements has been performed. It has been determined that, in all material respects, the information contained in the financial statements of small entities is complete, whereas the information presented in the financial statements of micro enterprises is incomplete. It is impossible to calculate all the main micro-enterprise ratios based on short financial statements. It is therefore recommended that micro businesses prepare their financial statements in the form of small enterprise financial statements. In order to survive on a competitive market, enterprises of this category need to assess their financial performance continuously and consistently. The EU and member states’ declared simplification of micro-business financial reporting can prevent business decision-makers from obtaining reliable information from financial statements which is necessary and for financial analysis. The practice shows that, when the financial statement information requirements are the same for both small and micro companies, many micro businesses opt to prepare small-company financial statements, rather than statements of their business category. The existing regulation should be revised with regard to this situation.

2

Directions of changes in financial reporting

86%

Luty Z.

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2010

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tom 2010(56(112))

127-138

EN

The paper identifies major directions of changes in financial reporting that are likelyto take place in the nearest future. They are as follows:1) information mainly based on historical accounting evidence,2) special purpose, targeted financial statements,3) financial information as a commodity on the specific statements market,4) accounting law developed with minimum influence from the investors lobby.

3

Ilościowa ocena zmian regionalnego poziomu ochrony środowiska

86%

Korol J.

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2008

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tom nr spec. (Tom 14)

121-131

EN

Financial information system of an economic unit might consist of the following systems: financial accounting management accounting and controlling. Financial managament is a complex process characterised by constantly growing information requirements. Fulfilling those requirements its only possible with the aid of suitable information technology tools.

4

Metody informatyki w systemie informacji finansowej jednostki gospodarczej

86%

Głodek Z.

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2008

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tom nr spec. (Tom 14)

43-52

EN

Financial information system of an economic unit might consist of the following systems: financial accounting, management accounting and controlling. Financial management is a complex process characterised by constantly grouring information requirements. Fulfilling these requirements is only possible with the aid of suitable information technology tools.

5

Kierunki zmian sprawozdawczości finansowej

86%

Luty Z.

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2010

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tom 2010(56(112))

127-138

PL

W artykule wskazano na możliwe kierunki zmian w sprawozdawczości finansowejw najbliższych latach. Wymieńmy najważniejsze:1) bazą jest informacja oparta na dokumentacji księgowej w ujęciu historycznym,2) sprawozdania celowe (dedykowane),3) informacja finansowa jako towar na specyficznym rynku sprawozdań,4) prawo bilansowe tworzone z minimalnym wpływem lobbingu inwestorów.

6

Analiza financijskih izvještaja u funkciji donošenja kvalitetnijih poslovnih odluka

72%

Tintor Ž.

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tom 10/1

84-103

HR

Za planiranje i vođenje poslovanja nužna je adekvatna informacijska podloga zainteresiranim korisnicima. Informirati korisnike znači predočiti im relevantne i pouzdane informacije u prepoznatljivom obliku i sadržaju razumljivom korisnicima kojima su namijenjene. Najveći dio tih informacija nastaje u računovodstvu. Konačni proizvod računovodstvenog procesa je skup izvještaja koji se nazivaju financijskim izvještajima. Oni izvještavaju o stanju poduzeća i uspješnosti poslovanja te upozoravaju na moguće probleme. Financijski izvještaji koje sastavljaju poduzetnici definirani Zakonom o računovodstvu jesu: bilanca, račun dobiti i gubitka, izvještaj o novčanom toku, izvještaj o promjenama glavnice i bilješke uz financijske izvještaje. Financijsko izvještavanje mora osigurati: pouzdane informacije za donošenje upravljačkih odluka, upotrebljive informacije sadašnjim i potencijalnim investitorima i kreditorima za donošenje odluka o ulaganjima i kreditima, informacije o resursima poduzetnika i njihovim izvorima, o transakcijama koje utječu na promjene resursa i izvora, informacije o uspješnosti poslovanja u određenom razdoblju, kao i informacije stručnjacima koji žele proučavati stanje i poslovanje u prošlosti u svezi s planiranjem i sl. Osim vlasnicima i menedžmentu, informacije o stanju i poslovanju poduzeća može biti interesantno i drugim skupinama kao što su: poslovni partneri, investitori, banke, državne institucije i sl. Svaka od tih skupina, s obzirom na razloge i motive promatranja, usmjerena je na određene aspekte financijskih informacija. Onima s računovodstvenim znanjem, skup financijskih izvještaja je razumljiv, a ukoliko su i revidirani preko neovisnih revizora, tada im je to i pouzdan izvor informacija za njihove potrebe. Međutim, veliki je broj onih koji nisu računovodstveni stručnjaci i kojima je potrebno odgovarajuća interpretacija financijskih izvještaja. Interpretacija podrazumijeva analizu financijskih izvještaja korištenjem složenog instrumentarija financijske analize. Kao sredstva analize koriste se analitičke tehnike: vrijednosne i postotne promjene, trend u postotcima, komponente u postotcima te pokazatelji i sustavi pokazatelja. U radu se primjenom relevantnih analitički metoda i tehnike provodi analiza financijskog izvještaja odabranog poduzeća. Cilj je ovog rada da pokaže kako se, primjenom analitičkih metoda i tehnika, mogu interpretirati podaci koji se pojavljuju u financijskim izvještajima, a za potrebe vlasnika i menadžmenta, kreditora i drugih korisnika.

EN

Adequate information background for interested users is required for business planning and running. Informing users means presenting them with relevant and reliable information in a recognizable form and content, understandable to the intended users. Most of this information comes from accounting. The final product of the accounting process is a set of statements called financial statements. They report on the state of the company and business performance and warn of potential problems. The financial statements drawn up by the entities defined in the Accounting Act are balance sheet, income statement, cash flow statement, statement of changes in equity and notes to the financial statements. Financial reporting must provide: reliable information for management decision-making, usable information for current and potential investors and lenders to make investment and loan decisions, information about entrepreneur’s resources and their sources, transactions that affect changes in resources and sources, business performance information over a period of time, as well as information to experts who want to study the state and business of the past in connection with planning, etc. In addition to owners and management, the information about the status and operations of the company may be of interest to other groups, such as business partners, investors, banks, government institutions, etc. With respect to the reasons and motives for observation, each of these groups is focused on certain aspects of financial information. For those with accounting knowledge, a set of financial statements is understandable, and if audited by independent auditors, it is also a reliable source of information for their needs. However, many people are not accounting professionals, and they require proper interpretation of the financial statements. Interpretation involves the analysis of financial statements using a complex financial analysis instrument. Analytical techniques that are used as means of analysis are value and percentage changes, the trend in percentages, components in percentages, and indicators and indicator systems. The paper analyses the financial statements of the selected company using relevant analytical methods and techniques. The aim of this paper is to show how, using analytical methods and techniques, the information presented in the financial statements can be interpreted for the needs of owners and management, creditors and other users.

7

Raportowanie zintegrowane w praktyce polskich spółek – próba oceny jakości ujawnień

72%

Bek-Gaik B. , Surowiec A.

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nr vol. 63, nr 11

199-219

PL

Raport zintegrowany jest obecnie uważany za najdoskonalszą formę raportowania informacji niefinansowych. Jego zasadnicze cele stanowią połączenie informacji finansowych i niefinansowych na temat organizacji w jednym dokumencie oraz podniesienie efektywności komunikowania zewnętrznym interesariuszom informacji o tworzeniu wartości przez organizacje. Celem artykułu jest próba oceny jakości ujawnień w praktyce raportowania zintegrowanego polskich spółek w latach 2013-2017. W części empirycznej, wykorzystując analizę treści (content analysis) z zastosowaniem ważonego indeksu ujawnień (weighted disclosure index), przeprowadzono badanie jakości raportów zintegrowanych opracowanych przez 20 grup kapitałowych w rozpatrywanym okresie. Wyniki badań wskazują na stopniowe pozytywne zmiany w odniesieniu do zarówno liczby publikowanych raportów, jak i jakości niektórych obszarów ujawnień w publikowanych raportach. Pewne elementy raportów wymagają jednak poprawy i udoskonalenia.

EN

The integrated report is currently considered the most perfect form of reporting non-financial information. Its main purpose is to combine financial and non-financial information about organizations in one document and to increase the effectiveness of information communication about value creation by organizations to external stakeholders. The purpose of the article is an attempt to assess the quality of disclosures in the practice of integrated reporting of Polish companies between 2013 and 2017. In the empirical part of the article, using content analysis and weighted disclosure index, the quality of integrated reports prepared by 20 capital groups during the examined period, was examined. Research results indicate gradual positive changes both in terms of the number of published reports and the quality of some areas of disclosure in published reports. However, certain elements of reports require improvements and advancement.

8

The need to improve enterprises’ annual reporting in the context of its users’ characteristics. Evidence from Poland

58%

Śnieżek E. , Wiatr M. , Ciach K. , Piłacik J.

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nr 109(165)

157-172

EN

Purpose: The purpose of the paper is to present the results of research among Polish annual report users on their information needs regarding improving the financial and non-financial information in annual reports. Methodology/approach: The study was conducted using two research techniques. The first one is an online survey addressed to respondents of an external database; the second one is individual inter-views. The 694 responses were analyzed to find a relationship between the responses and the characteris-tics of the respondents, such as gender, age, or education. The survey was conducted among people se-lected randomly who had experience in professions such as tax advisor, accountant, chartered accountant, financial analyst, financial advisor, investor, controller, management accounting specialist, internal auditor, and manager. Findings: The data analysis showed the legitimacy of the actions taken to improve the ap-proach to both the scope and structure of annual reports in the context of their users’ needs. However, like any empirical study, the results of this study should be interpreted with caution. While the research is an attempt to fill the research gap in the area under study, it is also relevant to practice. Originality/value: The results can contribute to a better understanding of the needs of users of business information, and thus, the opportunity to meet them.

PL

Cel: Celem artykułu jest przedstawienie wyników badań wśród polskich użytkowników raportów rocz-nych na temat potrzeb informacyjnych użytkowników informacji biznesowych w zakresie doskonalenia informacji finansowych i niefinansowych w raportach rocznych. Metodyka/podejście: Badanie zostało przeprowadzone przy użyciu dwóch technik badawczych: pierwsza to kwestionariusz online skierowany do respondentów zewnętrznej bazy danych; druga to wywiady indywidualne. 694 otrzymane odpowiedzi zostały przeanalizowane w celu znalezienia związku między odpowiedziami a cechami respondentów, ta-kimi jak płeć, wiek, wykształcenie. Badanie zostało przeprowadzone wśród wybranych losowo responden-tów z doświadczeniem w zawodach takich jak: doradca podatkowy, księgowy, dyplomowany księgowy, analityk finansowy, doradca finansowy, inwestor, kontroler, specjalista ds. rachunkowości zarządczej, au-dytor wewnętrzny, menedżer. Wyniki: Analiza materiału badawczego wykazała zasadność działania po-legającego na doskonaleniu podejścia zarówno do zakresu, jak i struktury rocznych raportów w kontekście potrzeb informacyjnych ich użytkowników. Jednak, jak każde badanie empiryczne, wyniki tego badania należy interpretować ostrożnie. Oryginalność/wartość: Badania prowadzone przez autorów są próbą wy-pełnienia luki badawczej w badanym obszarze, są one również istotne w praktyce. Ich wyniki mogą przy-czynić się do lepszego zrozumienia potrzeb użytkowników informacji biznesowych, a co za tym idzie, możliwości wychodzenia im naprzeciw.