BazEkon - The Main Library of the Cracow University of Economics

BazEkon home page

Main menu

Author
Rumniak Paweł (Uniwersytet Ekonomiczny we Wrocławiu)
Title
Kierunki zmian raportowania w przedsiębiorstwach
Main Directions of Changes in Company Reporting
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2013, nr 59, s. 249-260, bibliogr. 15 poz.
Keyword
Raportowanie, Raport roczny przedsiębiorstwa
Reporting, Annual report of the company
Note
streszcz., summ..
Abstract
Raporty finansowe w czystej postaci nie zaspokajają potrzeb informacyjnych wewnętrznych i zewnętrznych odbiorców. Zmiana podejścia do raportu oraz rozszerzenie zakresu informacyjnego to zasadnicze kierunki, jakie wiążą się z rozwojem tego obszaru. Liczne inicjatywny podejmowane przez instytucje rachunkowe, sprawozdawcze i inne wypracowały dwa zasadnicze nurty w rozwoju tego typu raportów, tj. tworzenie obok raportów finansowych tzw. raportów zrównoważonego rozwoju oraz tworzenie jednolitych raportów zawierających wszelkie informacje o jednostce. Niniejszy artykuł jest przeglądem literaturowym głównych nurtów współczesnych podejść do problemów związanych z raportowaniem. (abstrakt oryginalny)

Reports are created in companies on the basis of previously identified and specific information needs. Sometimes reports are determined by the technical and organizational factors and revealed information needs. The lack of a holistic approach to reporting contributes primarily to the formation of two negative phenomena, such as information asymmetry and the information gap. Thanks to initiatives undertaken at the global level, the information gap is being steadily filled. The approaches presented by Eccles and Krzus, which seek to create a single report in an enterprise, or the initiative taken by the ASB, aimed towards an extensive supplement, are presented as ways to meet the information needs of a wide range of business stakeholders.(original abstract)
Accessibility
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
Full text
Show
Bibliography
Show
  1. Aboody D., Lev B.: Information asymmetry, R&D, and insider brains, "The Journal of Finance" 2000, Vol. LV, No. 6.
  2. Austin L.: Accounting for intangible assets, "Business Review" Vol. 9, No. 1.
  3. Blair M.M., Wallman S.M.H.: Unseen health. Report of the Brookings Task Force on Intangibles, Brookings Institution Press, Washington D.C. 2001.
  4. Eccles R.G., Herz R.H., Keggan E.M., Phillips D.M.H.: The value reporting revolution. Moving beyond the earnings game, PriceWaterhouseCoopers, New York 2001.
  5. Eccles R.G., Cheng B., Saltzman D.: The landscape of integrated reporting. Reflections and next steps, Harvard Business School 2010.
  6. Eccles R.G., Krzus M.P.: One report. Integrated reporting for a sustainable strategy, Wiley, New York 2010.
  7. Evolution. Changes in financial reporting and audit practice, Institute of Chartered Accountants in England and Wales, March 2009.
  8. Financial report of the advisory committee on improvements to financial reporting to the United States Securites and Exchange Commission, August 1, 2008, www.google.pl/url?sa=t&rct=j &q=&esrc=s&source=web&cd=2&cad=rja&ved=0CDoQFjAB&url=http%3A%2F%2Fwww. sec.gov%2Fabout%2Foffices%2Foca%2Facifr%2Facifr-finalreport.pdf&ei=_dclUaz5HdOZh Qeio4DIAw&usg=AFQjCNGi4eQh9bIBJY6jigGsoXzgCgig2g&sig2=RfSO2pQs9R4AWfo68 D6GEA&bvm=bv.42661473,d.d2k.
  9. Framework for integrated reporting and the integrated report, 25 April 2011, www.sustainabilitysa. org.
  10. IAS - 38. Intangible assets. International Accounting Standard No. 38, www.worldgaapinfo.com (28.10.2012).
  11. Lauder than words: Principles and action for ma king corporate reports less complex and more relevant, Financial Reporting Council 2009.
  12. Lev B., Zarowin P.: The boundaries of financial reporting and how to extend them, "Journal of Accounting Research" 1999, Vol. 37, No. 2.
  13. Pozen R.C.: Bernake's false dichtonomy, "The Wall Street Journal" 2007, No. 19.
  14. Reporting statement: operating and financial review, Accounting Standards Board, January 2006
  15. Roszkowska P.: Rewolucja w raportowaniu biznesowym. Interesariusze, konkurencyjność, społeczna odpowiedzialność, Difin, Warszawa 2011.
Cited by
Show
ISSN
1640-6818
1733-2842
Language
pol
Share on Facebook Share on Twitter Share on Google+ Share on Pinterest Share on LinkedIn Wyślij znajomemu