Title:

Adapting the organization of a company's accounting policy to include environmental aspects

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Środowiskowa organizacja rachunkowości

Creator:

Sadowska, Beata ; Ankudo-Jankowska, Anna ; Starosta-Grala, Monika

Subject and Keywords:

natural environment ; organization of accounting ; accounting ; chart of accounts ; accounting principles ; środowisko przyrodnicze ; organizacja rachunkowości ; rachunkowość ; plan kont ; zasady rachunkowości

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 8, s. 215-229

Abstrakt:

Business entities are obliged to keep accounting records in accordance with specific and internally adopted accounting principles (policy) whose basic element is a chart of accounts. Entities are obliged to follow the adopted accounting principles in a reliable and transparent way and to present a financial situation, a financial result and the non-financial aspects of business activities.. The purpose of the article is to define the essence of the organization of accounting principle (policy) in a business entity and to describe desirable changes in the accounting policy and a chart of accounts as a condition for adapting a business entity to including environmental aspects. Apart from the introduction and the conclusion, the article includes three elements focusing on such issues as: accounting as a generator of information on environmental protection, a theoretical analysis of the organization of accounting principles (policy), and a model perspective of environmental accounting principles (policy) and a sample chart of accounts

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2019

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2019.8.17

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 8

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu