Ewidencja i wycena akcji według znowelizowanej ustawy o rachunkowości

• Autorzy: Maria Smejda

Warianty tytułu

Record and Valuation of the Bonds According to the Updated Accounting Act

• Języki publikacji: PL

Abstrakty

Celem opracowania jest pokazanie sposobów ewidencji obrotu akcjami ze szczególnym uwzględnieniem problematyki wyceny akcji. Znowelizowana ustawa o rachunkowości obowiązująca od 1 stycznia 2002 r. wprowadza istotne zmiany w zakresie wyceny aktywów finansowych polegające głównie na szerszym wykorzystaniu wartości rynkowej do wyceny tych aktywów. (fragm. tekstu)

EN

Investments can be purchased for a short or long period of time, as a passive investment, or with the intention to control another company. As you will see in this article, the way in which a company accounts for its investments is determined by a number of factors. Most business investments are made up of bonds, notes, or stocks of another entity. We do not attempt to illustrate all of these financial instruments. We focus instead on the most common forms of investments held by business entities (e.g., trading securities and available - for - sale securities) and on current procedures for accounting for them. Trading securities are always classified as current assets. These investments intend to generate profits from the expected short-term price changes, but of course may result in losses too. These investments are recorded at their market value as of the balance sheet date, with any unrealized gains or losses netted against one another and reported in income. The securities "available -for - sale" may be included as either current assets, a non -current assets, or some of both depending on the intention of management. The market value method is ales used for the securities available - for - sale. However, unlike trading securities, the unrealized gains and losses at the balance sheet date are reported as a net amount in a separate component of stockholder's equity until has been realized (e.g., when the securities are actually sold). The examples illustrated in the article shows what methods are used to account the long - and short - term investments in the equity securities. (original abstract)

Słowa kluczowe

PL

Obrót papierami wartościowymi; Wycena akcji; Ewidencja księgowa; Rachunkowość; Inwestowanie pasywne

EN

Securities trading; Equity valuation; Accounting records; Accounting; Passive investing

• Czasopismo: Studia Ekonomiczne / Akademia Ekonomiczna w Katowicach
• Rocznik: 2005
• Numer: nr 33 Aktualne zmiany w rachunkowości : ze szczególnym uwzględnieniem problematyki inwestycji
• Strony: 325--343

Twórcy

autor

Maria Smejda

Bibliografia

• Danos P., Imhoft E.A. Jr.: Financial Accounting. Richard D. Irwin, Inc. 1994, s. 614.
• Smith J.L., Keith R.M., Stepheus W.L.: Accounting Principles. Mc Grow, Nill Book Comjcony 1986, s. 600-602.