Znaczenie profesjonalnego osądu w rachunkowości

• Autorzy: Anna Świerczyńska

Warianty tytułu

The Role of Professional Judgment in Accounting

• Języki publikacji: PL

Abstrakty

Niniejszy artykuł porusza problematykę stosowania profesjonalnego osądu w rachunkowości oraz ukazuje przyczyny rosnącego jego znaczenia. Jednocześnie przedstawia możliwe konsekwencje tego zjawiska. (abstrakt oryginalny)

EN

This article raises the question of professional judgment in accounting. It reveals the reasons for its increasing role as well as possible consequences of this phenomenon. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Zasady rachunkowości; Wiarygodność; Wiarygodność instytucji finansowych

EN

Accounting; Accounting principles; Credibility; Reliability of financial institutions

• Czasopismo: Zeszyty Naukowe / Uniwersytet Ekonomiczny w Poznaniu
• Rocznik: 2011
• Numer: nr 191
• Strony: 174--181

Twórcy

autor

Anna Świerczyńska

• Uniwersytet Ekonomiczny w Poznaniu

Bibliografia

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