Istota oraz zasady prezentacji funduszy specjalnych w sprawozdaniu finansowym jednostki
Essence and principles of special funds presentation in the financial statements of an entity
Author(s): Joanna Szwajcar, Zuzanna Firkowska-JakobszeSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: special funds; corporate funds
Summary/Abstract: The article presents essence of corporate funds placed in the accounting system which are divided into categories, characterized and classified. The authors pay special attention to special funds concentrating on the Employee Savings Allowance – Loan Found.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 373
- Page Range: 34-45
- Page Count: 12