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1994 | nr 433 | 41--56
Tytuł artykułu

Sprawozdania finansowe oparte na koncepcji przepływów pieniężnych

Autorzy
Treść / Zawartość
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)
Rocznik
Numer
Strony
41--56
Opis fizyczny
Twórcy
Bibliografia
  • Arnold A.J., Webb B.J., Cash, profits and Pergamon, The Accountant, July 8th, 1982.
  • Belkaoui A.R., Accounting Theory, Academic Press, London 1992.
  • Belkaoui A.R., Accrual Accounting and Cash Accounting: Relative Merits of derived accounting indicator numbers, Journal of Business, Finance and Accounting, 10, 2 (1983).
  • Bowen R.M., Burgstahler D., Daley L.A., Evidence on the Relationships, Between Earnings and Various Measures of Cash Flow, The Accounting Review, Vol.61, No 4, October 1986.
  • Lee T.A., Cash Flow Accounting, Van Nostrand Reinhold (UK) CO. Ltd, 1987.
  • Lee T.A., Cash Flow Accounting and the Allocation Problem, Journal of Business, Finance and Accounting, 9, 3 (1982).
  • Lee T.A., The Cash Flow Accounting Alternative for Corporate Financial Reporting, Financial Accounting Theory, Zeff S.A., Keller T.F., Mc Grew - Hill Book Company, N.York 19B5.
  • Lee T.A., Cash flow accounting and corporate financial reporting, Essays In British Accounting Research, Edited by Bromwich M. and Hopwood A.G., Pitman Publishing Limited, London 1981.
  • Lee T.A., A Note on Users and Use of Cash Flow Information, Accounting and Business Research, Spring 1983.
  • Lee T.A., Support for cash flow accounting, The Accountant's Magazine, May 1981.
  • Mautz R.K., A Few Words for Historical Cost, Accounting Theory: Selected Conceptual Readings, Bird T.A., Dame R.F. Inc, Richmond 1981.
  • Rappaport A., Let's Give Shareholders the Figures They Need, Financial Accounting Theory, Zeff S.A., Keller T.F., Mc Graw - Hill Book Company, N.York 1985.
  • Staubus G.J., Cash Flow Accounting and Liquidity: Cash Flow Potential and Wealth, Accounting and Business Research, 1989, Vol.19, No 74.
  • śnieżek E., Zastosowanie metody bezpośredniej i pośredniej w rachunku przepływów pieniężnych - analiza porównawcza, "Zeszyty Teoretyczne" Rady Naukowej SKwP 1992, nr 20.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000000000950

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