Wycena jako instrument polityki rachunkowości grupy kapitałowej- konieczność wyboru czy możliwość kreowania obrazu grupy kapitałowej?

Marzena Remlein

Abstract

The subject of this article is accounting policy of the companies group, in particular, the valuation assets and liabilities as important, material accounting policy instrument of the entity. The article attempts to answer the following questions: - is the accounting policy the right to choose or to draw up? - is the accounting policy of the companies group the sum of the individual accounting policies of the entities forming the companies group? - what determines the solutions adopted in the framework of the accounting policy? - which kind of the possibilities of the companies group are given by "the right choice"? As a result of considerations it was found that accounting policy development process of each individual and the group should be guided by the idea of "the unity of the companies group" and the need to present the assets and financial situation in the form of the consolidated financial statements. Thus a necessary condition is to keep the comparability of reporting all units of the companies group and adoption of the uniform principles of accounting policy and methods of measurement.
Author Marzena Remlein (WZ / KR)
Marzena Remlein,,
- Department of Accounting
Other language title versionsValuation of the Accounting Policy as an Instrument of the Companies Group - the Need to Choose or the Possibility of Creating a View of the Companies Group?
Journal seriesStudia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, ISSN 2083-8611, (B 10 pkt)
Issue year2014
No201
Pages277-287
Publication size in sheets0.5
Keywords in Polishwycena, polityka rachunkowości, grupa kapitałowa
Abstract in PolishPrzedmiotem niniejszego artykułu jest polityka rachunkowości grupy kapitałowej, a w szczególności wycena zasobów majątkowych oraz źródeł ich finansowania rozumiana jako istotny, materialny instrument polityki rachunkowości jednostki gospodarczej.
Languagepl polski
Score (nominal)10
Score sourcejournalList
ScoreMinisterial score = 7.0, 13-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 10.0, 13-12-2019, ArticleFromJournal
Citation count*1 (2020-09-19)
Additional fields
Tytuł numeruPolityka rachunkowości a kształtowanie wyniku finansowego
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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