Warianty tytułu
Functions of Valuation in Enterprises' Accounting
Języki publikacji
Abstrakty
W artykule omówiono wycenę jako narzędzie agregacji oraz wycenę jako narzędzie pomiaru wartości.
Valuation as measurement of assets and liabilities using monetary units constitutes an indispensable assumption of accounting. In economic literature a lot of attention has been devoted to the methods of valuation and their perfection However the problems pertaining to the function performed by valuation in accounting has not been dealt with very often. In the article an attempt has been made at the presentation of the two basic functions of valuation that is as an instrument of aggregation and as an instrument of value measurement.(original abstract)
Rocznik
Numer
Strony
177--189
Opis fizyczny
Twórcy
autor
- Akademia Ekonomiczna w Krakowie
Bibliografia
- Burzym E., Rachunkowość przedsiębiorstw i instytucji, PWE, Warszawa 1980.
- Government Accounting in Economic Development Management, United Nations, Nowy Jork 1977.
- Henni M., Dictionaire des termas Economiques et commercian, Librai rie du Liban 1981.
- Johnson Ch.E., Inventory Valuation: The Accountant's Achilles Heel In Financial Accounting Theory - Issues sad Controversies, pod red S.A. Zeff i T.F. Keller, McGraw - Hill Book Company, Nowy Jork, San Francisco, Toronto, Londyn 1964.
- Kell W.G., Ziegler R.E., Modern Auditing Warren, Gorham Labont Boston - Nowy Jork 1981.
- Lange O., Introduction to Econometries, PWN - Polish Scientific Publishers, Warszawa 1978.
- Levis R., Pendrill D., Advanced Financial Accounting, Pitman Publishing Limited, Londyn 1985.
- Mattessich E., Accounting and Analytical Methods, Measurement and Projection of Income and Wealth in the Micro and Macro Economy, University of California, Berkeley, Richard D. Irvin, Inc., Homewood Illinois 1964.
- Schmalenbach E., Kostenrechnung und Preispolitik, Westdentscher Verlag, Köln-Opladen 1956.
- Schmalenbach E., Dynamic Accounting, Gree Co, Londyn 1959.
- Schmidt F., Die organische Tagenwertbilanz, 3 rd ed. Lipsk, Glockner 1929.
- Schumpeter J.A., History of Economics Analysis, Oxford University Press, Nowy Jork 1954.
- Woolf E., Tanna S., Singh K., Advanced Accounting Practice, Mac-Donald Evans Ltd., Estover, Playmouth 1985.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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