The financial result of a company is undoubtedly the most frequently analyzed category in making economic decisions. The changing needs of financial statements users resulted in the replacement of the classic financial result with the broader concept of comprehensive income, which was regulated in the International Accounting Standard 1 Presentation of financial statements. As a result a statement of the entity's comprehensive income is created. An important element analyzed by the scientific community is the presentation of the mentioned comprehensive income and its usefulness. The purpose of the article is to determine the impact of introducing the obligation to prepare a statement of comprehensive income on the usefulness of the financial statement. The usefulness has been assessed from the perspective of the form of statement of comprehensive income and the relevance of other comprehensive income's items as compared with net income.

Within cryptoassets we can find cryptocurrencies (e.g. Bitcoin, Ethereum) and digital tokens which are specific right or value representatives. One of areas that there are a lot of doubts regarding these new technological solutions is accounting. It is not clear how we can classify particular groups of cryptoassets and how to value them in financial statement. The aim of the chapter is to present the essence, use and valuation issues of cryptoassets and also to review the definitions of selected asset groups in the currently applicable accounting regulations to identify those asset groups to which cryptocurrencies can be classified. The chapter also discusses available accounting models under IFRS, with a major focus being put on the recognition and presentation in balance sheet. The assessment of models is based on distinguishing different types of tokens (payment, security, utility) as well as on differentiating between holders’ and issuers’ perspective.

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Świadomie kształtowane tereny zieleni powinny być nie tylko atrakcyjne wizualnie, lecz również bezpieczne dla użytkowników. W pracy przedstawiono analizę stanu zieleńców uniwersyteckich zlokalizowanych na campusie A Uniwersytetu Zielonogórskiego. Badania obejmowały właściwości fizyczno-chemiczne gleb, w tym analizę zawartości form ogólnych i biodostępnych wybranych metali ciężkich. Stwierdzono, że gleba na terenach zieleni wykazuje znaczne przekształcenia antropogeniczne, jednak zawartość metali ciężkich nie przekracza obowiązujących limitów.