Problemy rachunkowości spółek partnerskich

• Autorzy: Danuta Krzywda

Warianty tytułu

Accounting Problems of Partnerships

• Języki publikacji: PL

Abstrakty

W artykule przedstawiono organizację spółek partnerskich oraz ustalenie i podział wyniku. Na koniec przedstawiono zmiany kapitałowe.

EN

Changes in the economic system of Poland call for essential changes in the structure and functioning of enterprises in order to make them resemble those in the countries characterized by free market economy. A partnership is one of the common forms of business activity in the free market economy countries. The author attempts to characterize the organization of that form of economic activity and based on that, to present the problems connected with its accounting system. These deliberations may be a basis for the comparison with the solutions to those problems that are realized in Poland. They may also help to show the directions of changes aiming at approximating the Polish solutions to what is being realized in the world.(original abstract)

Słowa kluczowe

PL

Rachunkowość; Spółki partnerskie; Rachunkowość spółek

EN

Accounting; Professional partnerships; Company accounts

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 1992
• Numer: nr 360
• Strony: 105--117

Twórcy

autor

Danuta Krzywda

• Akademia Ekonomiczna w Krakowie

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