Search

Your search keyword '"Gabrusewicz, Tomasz"' showing total 11 results
Start Over Author "Gabrusewicz, Tomasz"
11 results on '"Gabrusewicz, Tomasz"'

3. Preface

Author

Gabrusewicz, Tomasz, primary and Przybylska-Kapuścińska, Wiesława, additional

Published
2017
Full Text
View/download PDF

6. WARTOŚĆ GODZIWA W SYSTEMIE RACHUNKOWOŚCI

Author

Gabrusewicz, Tomasz

Subjects
Instrumenty finansowe, Financial instruments, Paradigm of value, Wartość godziwa, Fair value, Paradygmat wartości
Abstract

Autor prezentuje paradygmat wyceny w rachunkowości i miejsca wyceny według wartości godziwej w tym paradygmacie, współczesne i trudne zagadnienia, jakim jest zastosowanie wyceny według wartości godziwej do instrumentów finansowych, oraz skomplikowane powiązania pomiędzy poszczególnymi międzynarodowymi standardami rewizji finansowej, które zawierają różne możliwości przeprowadzenia badania wyceny i ujawnień według wartości godziwej. Autora zamierzał wskazać, że wartość godziwa w systemie rachunkowości jest pewnym przejawem ewolucji tego systemu, próbą dostosowania się do otoczenia społecznego, w którym coraz większego znaczenia nabiera prognoza. Ponadto zaprezentował metody uwiarygodniania wyceny według wartości godziwej, potwierdzające, że system rachunkowości jest przejrzysty i wiarygodny. The paper presents the paradigm of valuation in the accounting system including, in particular, the fair value valuation, the complex issue of a modern application of fair value valuation to financial instruments, and the complicated relations of the International Financial Reporting Standards allowing for different possibilities of fair value valuation and disclosure. The article emphasises that the fair value valuation is a certain manifestation of the evolution of the accounting system in which forecasting is has become of great importance.

Published
2010

7. ROZWÓJ EKONOMII SPOŁECZNEJ A PROCES KSZTAŁCENIA WSPÓŁCZESNEGO KSIĘGOWEGO.

Author

Gabrusewicz, Tomasz

Abstract

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2017
Full Text
View/download PDF

9. SPOŁECZNE ASPEKTY NADZORU KORPORACYJNEGO.

Author

GABRUSEWICZ, Tomasz

Abstract

In the future corporate governance should be efficient and effective market mechanism of control and domination of institutional investors, and from other way it should pursue to improvement of internal control mechanisms over entities. Making an investment with taking into consideration of social responsibility of corporations will cause movement of capital to entities which follows with social responsibility rules. The article emphasizes the growing importance of different models of corporate governance and the role of corporate governance in the development of social responsibility of corporations. [ABSTRACT FROM AUTHOR]

Published
2014

10. WARTOŚĆ W ZRÓWNOWAŻONYM ROZWOJU.

Author

Gabrusewicz, Tomasz and Przybylska-Kapuścińska, Wiesława

Abstract

Copyright of Financial Sciences / Nauki o Finansach is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2013

11. SUSTAINABILITY ACCOUNTING - DEFINITION AND TRENDS.

Author

Gabrusewicz, Tomasz

Subjects
SUSTAINABLE development, ACCOUNTING, SOCIAL responsibility of business, ECONOMIC development, PUBLIC finance, ECONOMIC models
Abstract

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2013

Catalog

Books, media, physical & digital resources
See catalog results