7485724657
Spis treści 7
Iwona Kumor, Lucyna Poniatowska: Allowances for revaluation of receivables as an instrument of accounting policy shaping the Financial
result on example of WIG 30 companies from energy segment ............... 132
Irina Lukyanova, Maria Shkliarova: The accounting of biological assets
at agricultural enterprises: Belarusian local standards and IFRS.............. 147
Aleksandra Łakomiak: Accounting and taxation issues in branch of
Przemysław Mućko: Circumstances of changes in the accounting macro-
policy for eąuity of independent public health care organizations............. 181
Wojciech A. Nowak: Public finance sector accounting as an industry
Anastazja Piekarska: Taxation of smali agricultural enterprises in the
Edward Pielichaty: The rules of bank accounting in the light of
Katarzyna Piotrowska: Usefulness of the information reporting
of construction companies in liąuidation................................................... 228
Lucyna Poniatowska : Agricultural products and principles of their valuation
by Polish and international accounting regulations.................................... 240
Piotr Prewysz-Kwinto, Grażyna Voss: Intangible assets in Polish mining
Paweł Rumniak: Brand as a company asset.................................................... 260
{Adrian Ryba|: Recording and valuation of biological assets in accordance
with International financial reporting standards - discussion article........ 271
Tatiana Verezubova: Problems of accounting and taxation of Belarusian
Edward Wiszniowski: A revolution or accounting normalization of
Aneta Wszelaki: Tax issues in the creation of specific provisions in banks... 305 Katarzyna Żuk: Recognition and measurement in accounting of ready-made products and semi-finished products connected with the production of e-liquids to e-cigarettes ............................................................................. 318
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