Aktywa niematerialne a priorytet w sprawozdawczości finansowej

Bareja, Katarzyna

doi:10.15611/pn.2015.388.22

Cited by 2 publications

(1 citation statement)

References 6 publications

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“…Bareja (2015) states "intangible assets, despite being company's key success factors, are reported in the financial statements only to a limited extent. This causes dissatisfaction among those who support broader disclosures on intangible assets.…”

Section: Brand From Accounting Perspectivementioning

confidence: 99%

Brand Valuation from the Balance Sheet Law Perspective

Petelska¹

2016

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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Aim of the article is to discuss arguments for and against recognition of internally created brands in the company's financial statements. The author discusses definitions and functions of brand as well as valuation approaches in order to assess possibilities of reliable measurement of a brand's carrying value in the balance sheet. The article also presents results of review annual financial statements of companies listed on the Warsaw Stock Exchange and included in WIG 30 index. The review was conducted to find out if the companies disclose brands in their financial statements, and if so, how the brands were originated and how their value is determined.

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Section: Brand From Accounting Perspectivementioning

confidence: 99%

Brand Valuation from the Balance Sheet Law Perspective

Petelska¹

2016

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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Greenhouse gas emission rights in accounting – is a global benchmark needed?

Perlińska

2022

ZTR

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Purpose: The aim of the article is to verify accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. Methodology/approach: A literature review and an analysis of national and international environmental regulations and accounting guidelines were conducted for the United States, Canada, New Zealand, China, Japan, Germany, Great Britain, France, and Poland. The EU market for trading greenhouse gas emission allowances and the efforts made by the International Accounting Standards Board are presented separately. Findings: There is a regulatory gap in the recognition, measurement and disclosure of greenhouse gas emission rights in the financial statements. So far, no environmental accounting regu-lation (standard) of international importance has been adopted, although few of the proposals from national environmental organizations differ between jurisdictions. Practical implications: There is a need to fill the identified regulatory gap and improve financial reporting by establishing consistent and uniform principles for recognizing, measuring and presenting greenhouse gas emission rights. Originality/value: The article emphasizes the importance of the accounting information system in providing a coherent picture of the achievements of economic entities (including environmental performance) and identifies challenges for the scientific discipline of accounting in relation to the development of greenhouse gas emissions trading around the world.

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Aktywa niematerialne a priorytet w sprawozdawczości finansowej

Abstract: Beata Dratwińska-Kania: Teoretyczne problemy sprawozdawania o ryzyku Dawid Garstecki: Czy rachunkowość społecznej odpowiedzialności zasługuje na miano paradygmatu? .

Cited by 2 publications

References 6 publications

Brand Valuation from the Balance Sheet Law Perspective

Brand Valuation from the Balance Sheet Law Perspective

Greenhouse gas emission rights in accounting – is a global benchmark needed?

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