Klasyfikacja rezerw w rachunkowości - ocena i propozycja

• Autorzy: Teresa Orzeszko

Warianty tytułu

Classification of Reserves in Accountancy - Evaluation and Proposal

• Języki publikacji: PL

Abstrakty

Rezerwy są kategorią ekonomiczną, która stanowi przedmiot zainteresowania m. in. także rachunkowości, dlatego też przedmiotem niniejszego artykułu jest klasyfikacja rezerw. Przedstawiono przegląd istniejącego dorobku z zakresu klasyfikacji rezerw na potrzeby rachunkowości oraz próbę stworzenia typologii rezerw, która ułatwiłaby zrozumienie ich złożonej natury i rozległego zakresu.

EN

The need of reserves' classification in accountancy exists beyond any doubt. Everyone also agrees that it should facilitate understanding of the complex nature of reserves and their scope, which can be perceived from different angles. The objective of this article is to survey (review) the existing output within the mentioned subject matter, as well as to attempt the creation of new typology of reserves, which would match the expected requirements, resulting, at the same time, in introducing at least the slightest order in the knowledge, on one hand, and meeting the existing needs within this field, on the other. Results of the conducted research lead towards the following conclusion: in our country we have not, so far, been successful in creating one, commonly accepted classification of reserves for the needs of accountancy, there is also no consensus with regard to the number and kinds of criteria of such classification, as well as with regard to the nomenclature of the criteria themselves and kinds of reserves distinguished on their basis. The study of literature on the subject of accountancy does not make it easy to give a straightforward answer to the question: how the reserves should be classified. The reasons underlying this state of the matter are connected, among others, with the diversified perception of reserves in this discipline, as well as different definitions attached to the notion of reserves. Different objectives followed by the authors of typologies and the complexity of the problem are also of significant importance. Based on the existing output, having in mind all comments resulting from its analysis and following certain accepted assumptions, the proposal of reserves' classification has been elaborated. It has been based on ten general criteria, out of which three are of theoretical nature, four - legal and three -pragmatic. Out of many possible theoretical criteria the classification includes specyfic, appropriation criteria, as well as those regarding the reserves' function. The legal criteria are of regulative, mandatory and tax nature and includes also the definition criterion. Among the pragmatic criteria there are those of accounts, balance and result nature.(original abstract)

Słowa kluczowe

PL

Rezerwy walutowe; Rachunkowość; Przegląd literatury

EN

Foreign exchange reserves; Accounting; Literature review

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2004
• Numer: nr 1040 Finanse i rachunkowość - teoria i praktyka
• Strony: 210--224

Twórcy

autor

Teresa Orzeszko

Bibliografia

• Gierusz B., Rezerwy, reklamacje i różnice inwentaryzacyjne, ODDK, Gdańsk 1996.
• Gmytrasiewicz M., Rezerwy w rachunkowości, "Vademécum Przedsiębiorcy i Podatnika" 1995, nr 9.
• Litwińczuk H., Prawo bilansowe, KiK, Warszawa 1995.
• Rachunkowość. Zasady prowadzenia w jednostkach gospodarczych według polskiego prawa bilansowego od 1995 roku, red. T. Kiziukiewicz, Ekspert, Wrocław 1995.
• Wprowadzenie do rachunkowości spółek. Bilansowanie majątku i kapitałów, red. J. Weber, M. Kufel, Wydawnictwo Park, Bielsko-Biała 1993.