Wybrane aspekty rachunkowości spółek internetowych

• Autorzy: Konrad Grabiński

Warianty tytułu

Selected Aspects Accounting in Internet Companies

• Języki publikacji: PL

Abstrakty

Zadaniem opracowania jest pokazanie problemów jakie dla rachunkowości stwarzają spółki internetowe. W pracy omówiono poziom rozwoju oraz metody pomiaru działalności przedsiębiorstw działających w Internecie. W zakończeniu zwrócono uwagę na kierunki rozwiązywania problemów rachunkowości spółek internetowych.

EN

Internet companies, commonly know as dot.com have became very popular nowadays, especially considering the volatility of their share price on financial markets. This volatility symbolizes the problem of their valuation. A company's valuation is a complex concept, which is composed of financial theory as well as of accounting praetice'.1 Accounting standards can provide one, very important element of valuation - a comparability. This article presents methods of measuring Internet value of companies i.e., the popularity of their web pages. As it was shown in the article, popularity represents potential abilities of companies, which is a valuable element for a company in the age of option valuation. Accounting in Internet companies causes many problems. Traditional accountancy is not always able to present true and fair view of these entities. It is believed that economic practice will solve these problems. The author also emphasizes the importance, need have commonly agreed, and respected standadards, which can measure new, economic dimensions of companies. These standards can in the future stimulate development of the Internet sector and decrease both the volatility and capital costs in this market. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Internet; Rachunkowość finansowa

EN

Accounting; Internet; Financial accounting

• Czasopismo: Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie
• Rocznik: 2003
• Numer: nr 633
• Strony: 159--171

Twórcy

autor

Konrad Grabiński

Bibliografia

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• Internet Primer, Morgan Stanley Dean Witter, February 2000.
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• Prospekt emisyjny Interia.pl, January 2001.
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