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Międzynarodowe Standardy Rachunkowości w Ocenie Kondycji Finansowej Podmiotów Gospodarczych

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cris.sourceIdoai:irek.ase.md:123456789/2698
dc.creatorDarnowska, Magdalena
dc.date2023-05-26T07:30:43Z
dc.date2023-05-26T07:30:43Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:51:38Z
dc.date.available2023-11-13T20:51:38Z
dc.descriptionDARNOWSKA, Magdalena. Międzynarodowe Standardy Rachunkowości w Ocenie Kondycji Finansowej Podmiotów Gospodarczych = International Accounting Standards in Assessing the Financial Condition of Business Entities. Koord. naukowy: KOPYTOWSKA, Anna. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 267-272. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionThe article describes the impact of International Accounting Standards on the assessment of the financial condition of business entities. In Poland, the provisions of the Accounting Act are mandatory. In the absence of regulations in the Act, the company should be guided by national accounting standards, and only then by International Accounting Standards. However, all companies listed on the stock exchanges of the Member States of the European Union, and thus also on the Warsaw Stock Exchange, must prepare consolidated financial statements in accordance with IFRS. The Polish Accounting Act also imposed this requirement on all banks. For this reason, IAS have a very large impact on the assessment of the financial condition of these entities. CZU: 006.322:657(438); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.33
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2698
dc.identifier.urihttps://cris.ase.md/handle/123456789/4475
dc.languageother
dc.publisherASEM
dc.subjectInternational Auditing Standards
dc.subjectbusiness entities
dc.subjectassessment of the financial
dc.titleMiędzynarodowe Standardy Rachunkowości w Ocenie Kondycji Finansowej Podmiotów Gospodarczych
dc.titleInternational Accounting Standards in Assessing the Financial Condition of Business Entities
dc.typeArticle
dspace.entity.typePublication
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