Polityka (tworzenia i rozwiązywania) rezerw w jednostkach gospodarczych

Gadawska, Jolanta

Polityka (tworzenia i rozwiązywania) rezerw w jednostkach gospodarczych

dc.contributor.author	Gadawska, Jolanta
dc.contributor.organization	Uniwersytet Wrocławski	pl
dc.date.accessioned	2020-11-23T06:04:50Z
dc.date.available	2020-11-23T06:04:50Z
dc.date.issued	2009
dc.description.abstract	Provision policy is defined by national standards and regulations. Accounting principles, estimation principles, as well as those for creating and dissolving provisions, are all outlined in accounting statutes. The reserve policy of an entity depends in large part on the objectives of management. If the goal is to lead the business into bankruptcy or to buy shares from employees, then this could be done by a decrease in the value of assets, through the creation of large provisions, including silent provisions. This is related to the lowering of the financial result of the business. If the goal of man-agement is to strengthen the position of the business and attract investors, then this is done by lower-ing costs, including those from disclosed provisions and dissolving disclosed provisions. However, if the objective is to decrease tax obligations, then they will be formed above all from provisions set aside for tax liabilities. The management (creating provision policy) must not forget about accounting principles, which call for the presentation of a true record and reliable picture of the state of affairs. The fi-nancial result must take into consideration all probable costs, provisions and only reliable income. Management must not forget that provisions must also protect the entity against negative effects of risk, including economic risk. Those receiving the financial report must be aware of certain activities by ownership on the financial record, which do not always indicate the effectiveness of the entity. Creative accounting (in the area of provisions as well) is advantageous and positive as long as it does not violate principles, falsify information and misinform investors.	en
dc.identifier.citation	Gadawska, J. (2009). Polityka (tworzenia i rozwiązywania) rezerw w jednostkach gospodarczych. Ekonomia — Wroclaw Economic Review, 17, 187-196.	pl
dc.identifier.issn	0239-6661
dc.identifier.uri	https://open.icm.edu.pl/handle/123456789/19131
dc.language.iso	pl
dc.publisher	Wydawnictwo Uniwersytetu Wrocławskiego	pl
dc.rights	Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Polska	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/3.0/pl/	*
dc.subject	polityka rachunkowości	pl
dc.subject	rezerwy	pl
dc.subject	możliwości	pl
dc.title	Polityka (tworzenia i rozwiązywania) rezerw w jednostkach gospodarczych	pl
dc.type	article	pl