Prawo wyboru a kształtowanie polityki rachunkowości jednostki - rozważania na przykładzie amortyzacji
Accounting choice in creating of enterprise accounting policy. The case of amortization
Author(s): Michał Wiatr, Ewa ŚnieżekSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: This article presents the concept of creative accounting as an effective instrument for shaping a company's book value consistent with existing iegal regulations. A distinction is made between creative accounting as defined above and its ill-conceived version (called aggressive) making use of illegal manipuiations and providing ground for accounting fraud and misappropriations, The example supplied in the text relates to intangibles amortization and is intended to demonstrate that the polish revised accounting act provides scope for accounting policy. Properly designed balance-sheet policy of a company allows reasonable choice and opportunity to give a desirable and also true and fair view of a business entity.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2003
- Issue No: 16
- Page Range: 70-91
- Page Count: 22
- Language: Polish