Accounting challenges in business processes

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Accounting challenges in business processes

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The study is divided into three chapters corresponding to the identified problem areas. The first chapter is devoted to selected issues of the broadly understood valuation in accounting. The second chapter discusses the problems of reporting financial and non-financial data by economic entities and capital groups. The focus is on reporting aspects such as scope, degree of detail, and methods. The third chapter is devoted to selected problems related to the functioning of the accounting system in specific entities, including non-commercial ones. This publication is addressed to a wide range of people involved in the process of generating financial and non-financial information, as well as people who directly or indirectly use such information, both on theoretical and practical basis.


Liczba stron143
WydawcaWydawnictwo Uniwersytetu Ekonomicznego w Katowicach
ISBN-13978-83-7875-543-2
Numer wydania1
Język publikacjiangielski
Informacja o sprzedawcyePWN Sp. z o.o.

Ciekawe propozycje

Spis treści

  INTRODUCTION    9
  1. MEASUREMENT IN ACCOUNTING IN TERMS OF BUSINESS PROCESSES    11
  1.1. Revenue in theoretical concepts of accounting (Lucyna Poniatowska)    11
  1.1.1. Concepts of performance measurement in accounting    11
  1.1.2. Revenue in theoretical concepts of accounting and accounting regulations    15
  1.1.3. Principles of revenue measurement and recognition    18
  1.1.4. Conclusion    21
  1.2. Accrual and cash measurement in the accounting of public finance sector entities (Iwona Franczak)    22
  1.2.1. Organizational and legal forms of public finance sector entities in Poland    22
  1.2.2. Measurement under cash and accruals convention in accounting for the public finance sector in Poland    25
  1.2.3. Measurement principles in accounting and International Public Sector Accounting Standards    27
  1.2.4. Conclusion    29
  1.3. Principles governing accounting records for European Union Funds (Ewelina Papaj-Wlisłocka)    30
  1.3.1. The role of EU grants in Poland    30
  1.3.2. Tasks financed with EU funds – formal and accounting requirements    33
  1.3.3. Accounting policy and company’s chart of accounts    33
  1.3.4. Accounting data archiving    35
  1.3.5. Financing tasks from EU funds in the economic practice of Silesian associations    36
  1.3.6. Conclusion    40
  2. DIVERSIFICATION OF DISCLOSURES IN THE FINANCIAL AND NON-FINANCIAL STATEMENT    41
  2.1. Presentation of information on capital relations in the financial report under Polish legal regulations (Marzena Strojek-Filus)    41
  2.1.1. Capital relations pursuant to the Accounting Act    41
  2.1.2. The obligation to consolidate financial statements and the control relationship    45
  2.1.3. Information disclosures on capital relations in a separate financial statement    51
  2.1.4. Conclusion    53
  2.2. Disclosure of information on intangible assets in terms of materiality principle (Iwona Kumor)    54
  2.2.1. Materiality principle and disclosures of intangible assets    55
  2.2.2. Recognition of intangible assets in the financial statement    56
  2.2.3. Disclosure of information on intangible assets in the financial statement    58
  2.2.4. Assessment of the scope and materiality of information disclosures on intangible assets    60
  2.2.5. Conclusion    62
  2.3. Reporting non-financial information from ESG areas (Katarzyna Tkocz-Wolny)    63
  2.3.1. Non-financial information legal regulations    63
  2.3.2. Entities under the non-financial reporting obligation    64
  2.3.3. The scope of mandatory non-financial reporting    66
  2.3.4. Conclusion    71
  3. SELECTED ISSUES OF MODERN ACCOUNTING    73
  3.1. The importance of investment fund reporting (Aleksandra Sulik-Górecka)    73
  3.1.1. The role of investment funds in modern business    73
  3.1.2. Information needs of financial statement users    76
  3.1.3. Reporting obligations of investment funds in Poland    77
  3.1.4. The role of information disclosed in the financial statement in investment decision-making    83
  3.1.5. Conclusion    86
  3.2. Business model in healthcare – a review of research directions (Aleksandra Szewieczek)    86
  3.2.1. Challenges of managing healthcare entities    87
  3.2.2. Business model as a ‘new’ management concept    88
  3.2.3. Research into the business model in healthcare    92
  3.2.4. Mapping the business model in accounting – an outline    97
  3.2.5. Conclusion    99
  3.3. Selected problems of accounting of non-commercial entities under the applicable legal regulations in Poland (Aneta Wszelaki)    100
  3.3.1. The concept and types of non-commercial entities    100
  3.3.2. Organisation of accounting in non-commercial entities    104
  3.3.3. Reporting of non-commercial entities    108
  3.3.4. Conclusion    110
  3.4. GRI G4 Guidelines for presenting environmental information in mandatory and optional reporting of economic entities (Aleksandra Ferens)    110
  3.4.1. Introduction    110
  3.4.2. Framework for reporting environmental information under GRI G4    111
  3.4.3. Mandatory and optional reports presenting environmental information    115
  3.4.4. Analysis of environmental information presented in the management and Corporate Social Responsibility reports    116
  3.4.5. Conclusion    121
  CONCLUSION    123
  REFERENCES    125
  LIST OF FIGURES    141
  LIST OF TABLES    142
  ABOUT THE AUTHORS    143
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