Język Polski
English
Published
:
2014-08-30
Factors Influencing Accounting Policies - Selected Practical Aspects
Małgorzata Garstka
Abstract
This paper is concerned with the development and application of accounting policies by business entities, looking through the lens of an accountants' practical approach to accounting policy. While relevant regulations are often discussed in literature, this article focuses on their practical application in corporate accounting policies. The author strives to address the question of whether accounting policies are reviewed and modified, whether they address the most fundamental issues, whether there are any particularly difficult areas, and what such difficulties stem from. The influence that the human factor has on the quality of accounting policies is emphasized. All these will obviously impact on the quality of a company's financial reports as well as on its earnings.(original abstract)Keywords:
Accounting policy, Financial statements, Financial performanceSimilar Articles
- Magdalena Głębocka, Balance Sheet Policy and Its Potential Influence on the Rate and Structure of Business Profits , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 55 No. 4 (2014)
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Garstka, M. (2014). Factors Influencing Accounting Policies - Selected Practical Aspects. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 55(4). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1112