Осадча, О. О. та Беллінгер-Стрейсснер, В. та Osadcha, O. O. та Bellinger-Streissner, V. (2019) RACHUNKOWOŚĆ WARIANTOWA I ZARZĄDZANIE WRAŻENIEM W KSIĘGOWOŚCI PODMIOTÓW GOSPODARCZYCH. Вісник Національного університету водного господарства та природокористування (4(88)). с. 181-191.

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Анотація

Reguły stosowane w polskim prawie bilansowym przewidują możliwość różnicowania sposobów ewidencji oraz rozliczeń zjawisk i operacji gospodarczych. Sytuacja taka skutkuje możliwością pojawienia się zróżnicowanych wyników finansowych na poszczególnych operacjach gospodarczych. Szczególnie wrażliwymi są tu rozliczenia aktywów trwałych oraz rzeczowych aktywów obrotowych.

Title in English

VARIABLE ACCOUNTING AND IMPACT ON FINANCIAL BUSINESS RESULTS

English abstract

In the article are investigated how the choice of accounting methods influences the formation of different financial results of economic entities. Profit and loss indicators are an important source of information for company managers and external recipients. Many factors affect the value of a financial result. These include environmental changes and company decisions and actions. The amount of financial result generated influences business decisions related to the enterprise, including remuneration and employment policies. This can affect the decisions of the borrowers and creditors and their willingness to provide financial support, counterparties to support cooperation and investors to invest in the enterprise. It was held a comparative analysis of the concepts of «accounting policy» and «balance sheet policy» in accordance with the rules of Polish law and German accounting practices. Balancing policy instruments are characterized by three qualitative features: material, formal and temporary. The content of the goals of the balance sheet policy of the enterprise is established. It is determined that accounting policy is a tool that shapes the image of an entity presented in the financial statements. Therefore, its components have been detailed to make this tool effective. It has been found that the ability to choose different accounting policies can manipulate the company image. The manipulation of accounting policies can be effectively limited by a thorough audit of the financial statements of a certified auditor. As part of an accounting policy audit, the auditor has the task of carefully recognizing the entity's accounting principles, verifying that they are consistent with the company's accounting policies, and verifying that the entity applies the principles selected on an ongoing basis. There should be some controversial issues involved in auditing accounting policies. The most important of these is whether the auditor should evaluate the desirability and legality of the decisions made by the entity within the accounting policies adopted. We believe that the auditor should not question the accounting policy instruments selected by the entity if they do not conflict with applicable standards. In addition, the auditor should only express his or her views on accounting policies in special cases, since the auditor is not required to evaluate the appropriateness of the decisions made.

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