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Wybrane aspekty rachunkowości spółek internetowych
Selected Aspects Accounting in Internet Companies
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 2003, nr 633, s. 159-171, bibliogr. 11 poz.
Rachunkowość, Internet, Rachunkowość finansowa
Accounting, Internet, Financial accounting
Zadaniem opracowania jest pokazanie problemów jakie dla rachunkowości stwarzają spółki internetowe. W pracy omówiono poziom rozwoju oraz metody pomiaru działalności przedsiębiorstw działających w Internecie. W zakończeniu zwrócono uwagę na kierunki rozwiązywania problemów rachunkowości spółek internetowych.

Internet companies, commonly know as have became very popular nowadays, especially considering the volatility of their share price on financial markets. This volatility symbolizes the problem of their valuation. A company's valuation is a complex concept, which is composed of financial theory as well as of accounting praetice'.1 Accounting standards can provide one, very important element of valuation - a comparability. This article presents methods of measuring Internet value of companies i.e., the popularity of their web pages. As it was shown in the article, popularity represents potential abilities of companies, which is a valuable element for a company in the age of option valuation. Accounting in Internet companies causes many problems. Traditional accountancy is not always able to present true and fair view of these entities. It is believed that economic practice will solve these problems. The author also emphasizes the importance, need have commonly agreed, and respected standadards, which can measure new, economic dimensions of companies. These standards can in the future stimulate development of the Internet sector and decrease both the volatility and capital costs in this market. (original abstract)
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  1. Bennahum D.S., The Biggest Myth of the New Economy, Strategy&Business, 2000, nr 18.
  2. Czajkowski M., Poznajemy,... Internet 2001, Wydawnictwo Edition 2000, Kraków 2001.
  3. Damodaran A., The Dark Side of Valuation: Firms with no Earnings, no History and no Comparables, Stern School of Business, New York 2001.
  4. Desmet D., Valuing dot-coms, The McKinsey Quarterly, 2000, nr 1.
  5. Higson Ch., Briginshaw J., Valuing Internet Business, Business Strategy Review, 2000, vol. 11.
  6. Internet Primer, Morgan Stanley Dean Witter, February 2000.
  7. Krzywda D., Rachunkowość finansowa, Warszawa 1999.
  8. Meigs R.F., Meigs W.B., Financial Accounting, Mc-Graw-Hill P.C., 1989.
  9. Porter M.E., Strategy and the Internet, Harvard Business Review, March 2001.
  10. Prospekt emisyjny, January 2001.
  11. Sawnhey M., Parikh D., Where Value Lives in Networked World, Harvard Business Review, January 2001.
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