Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Katarzyna Kolesnik"'
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide e
Externí odkaz:
https://doaj.org/article/e5caa855ef0c47ffae9195faeb665353
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 18, Iss 1, Pp 25-49 (2019)
Research Question: Do Polish and British accounting professionals interpret verbal probability expressions (VPEs) differently when presented with identical excerpts from IFRS? Motivation: Our research has been motivated by the ongoing debate of consi
Externí odkaz:
https://doaj.org/article/0ffe58a078854ede9ca1c11e1ff76c84
Publikováno v:
Cogent Business & Management, Vol 9, Iss 1 (2022)
This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::10f99ad20aabe6d52302595fd5059f33
https://doi.org/10.1080/23311975.2021.1993556
https://doi.org/10.1080/23311975.2021.1993556
The objective of this paper is to specify in which way Polish accounting professionals manage to interpret "in context" verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudenc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::342518a06d27cea5944c19d7d68ca76d
https://hdl.handle.net/10419/242267
https://hdl.handle.net/10419/242267
Autor:
Ewa Chrostowska, Katarzyna Koleśnik
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 45, Iss 3, Pp 9-28 (2021)
Purpose: The objective of this article is to assess how many entities have faced going concern problems and to identify what uncertainties may affect a going concern, especially during the COVID-19 pandemic. Methodology/research approach: The subject
Externí odkaz:
https://doaj.org/article/9542c5662bc74b16992cfc0fa3c1c4b5
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 157, Iss 101, Pp 95-110 (2019)
The objective of this study is to specify whether the interpretation of verbal probability expressions (VPEs) by accounting professionals depends on the context in which they have been used in IFRS. For the purpose of this study, a questionnaire was
Externí odkaz:
https://doaj.org/article/64f5d36fd11747c5b0c346114ebc38c5
Autor:
Jerzy Gierusz, Katarzyna Koleśnik
Publikováno v:
Zeszyty Teoretyczne Rachunkowości, Vol 157, Iss 101, Pp 111-132 (2019)
Głównym celem artykułu jest ocena wpływu uwarunkowań kulturowych (określonych przez Hofstedego) na zakres ujawnień w sprawozdaniach finansowych sporządzonych według Międzynarodowych Standardów Sprawozdawczości Finansowej (MSSF) w wybranyc
Externí odkaz:
https://doaj.org/article/091164cb86b3454abf3c1d4b07a74cd2