PERFORMANCE-BONUS CONTRACT IN LIGHT OF IFRS 15 AND THE POLISH ACCOUNTING ACT [PDF]
Humanities and Social Sciences, 2018 The conditional element of the price included in the performance-bonus contract is a frequent component of contracts concluded with customers in some sectors.
Ewa MARUSZEWSKA
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RESERVES AND ACCRUALS ACCORDING TO IAS AND POLISH ACCOUNTING STANDARDS - SIMILARITIES AND DIFFERENCES [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The aim of this paper was to show the similarities and differences of reserves and accruals according to international and national accounting standards.
Dorota Kędzior
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COMMENTS TO THE GOVERNMENT BILL OF 13 JULY 2016 ON AMENDMENTS TO THE ACT ON THE REGIONAL ACCOUNTING CHAMBERS [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 The paper consists of two parts. The first part is devoted to discussing currently effective provisions of the Act on the Regional Accounting Chambers within organisation and operation rules of the rios (Polish abbreviation for regionalne izby ...
Jarosław Storczyński
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Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition. Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish ...
Jerzy Gierusz
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INTERNATIONAL JOURNAL OF NEW ECONOMICS, PUBLIC ADMINISTRATION AND LAW, 2018 Leszek Michalczyk
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Financial And Non-financial Factors Motivating Individual Donors To Support Public Benefit Organizations [PDF]
, 2015 This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate.
Waniak-Michalak, Halina +1 more
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The challenges of the accounting system in universities in Poland after the enactment of the new Higher Education Act [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: The article’s purpose is to explain the accounting systems in Polish universities and the challenges that have arisen following 2019’s entry into force of the new Act on Higher education, considering the historical background and traditions of ...
Jacek Kalinowski
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Report on payments to governments. A critical analysis of related legal regulations [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The aim of this article is to analyse and assess the quality, including the clar-ity and understanding of legal regulations on preparing and presenting the report on payments to governments, which is crucial in rhw practical application of such ...
Radosław Ignatowski
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Polish public universities’ application of the materiality concept in disclosing information [PDF]
Zeszyty Teoretyczne Rachunkowości, 2022 Purpose: The purpose of the article is to assess the application of the materiality con-cept in information disclosures made by Polish public universities in their financial statements, as well as to attempt to interpret the materiality concept to ...
Waldemar Gos
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The accounting system of the budgetary unit and the accounting system of the enterprise
Nowoczesne Systemy Zarządzania, 2019 Accounting systems of various entities operating in the Polish economy differ, although they are based on one act on accounting. These differences usually result from the specificity of their operating conditions.
Anna Kuczyńska-Cesarz
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