The business model and the content of current financial statements and management commentary

Autor:	Mariusz Karwowski
Jazyk:	English<br />Polish
Rok vydání:	2016
Předmět:	model biznesu sprawozdanie finansowe sprawozdanie z działalności business model financial statements management commentary Finance HG1-9999
Zdroj:	Zeszyty Teoretyczne Rachunkowości, Vol 2016, Iss 90 (146), Pp 135-156 (2016)
Druh dokumentu:	article
ISSN:	1641-4381 2391-677X 16414381
DOI:	10.5604/16414381.1224936
Popis:	The purpose of the research underlying this article is to assess the use of the business model in current financial statements and management commentary, based on selected companies in the fuel sector. For this purpose, a systematic review of financial statements was conducted, as well as a critical analysis of legal acts and a content analysis. It was found that the use of the business model is limited, in contrast to the strategy, which is a similar concept, thus confirming that the influence of the business model on accounting is still a relatively new research area.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/8b4a236a4b6a414ea5b6f57f5e2d96e5 Zobrazit plný text záznamu View record in DOAJ Plný text ve formátu PDF