POJEMNOŚĆ INFORMACYJNA ZMIANY STANU PRODUKTÓW
INFORMATION CAPACITY OF THE CHANGE IN THE STATE OF PRODUCTS

Summary/Abstract: The aim of the paper is to indicate the place and role of the change in the state of products in determining the financial result and the conditions for its recognition and presentation in the comparative profit and loss statement, as well as its information aspects. This study used the analysis of literature as the basic research method (mainly practical guides and legal regulations). The conclusions were based on the methods of deduction and reasoning by analogy. The presented considerations have shown that the accounting measurement of changes in the state of products is made using a variety of multivariate procedures. At the same time, it has been shown that the correct determination of the change in the state of products (including in particular its individual components) allows the correct determination of key costs and, as a consequence, the financial result. The change in the state of products is also an analytical category and its proper consideration in decision-making processes should take place when its size is significant.

• Details
• Contents