Biographies of Polish accounting thinkers Feliks Antoni Barciński
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 66
Abstract
Feliks Antoni Barciński (1803–1878), a mathematician, a Master of Arts in Philosophy, a civil servant, a teacher and author of accounting textbooks, a fellow of the Polish Government in Paris, related to the Chopin family. The author of On Merchant Accounting (1833–1835), a three volume work popular in the 19th century in which he clearly presented the theory and practice of accounting in trade, banking, agriculture and industry (factories – distilleries).
Authors and Affiliations
Sławomir Sojak
Usefulness of financial statements – practical aspects
The paper presents the practical aspects of using financial statements as a trustworthy and transparent source of information for all users of financial statements, including investors and banks. In business practice, us...
Cash flows and accounting policy
The purpose of the paper is to try to answer the following question: Do changes in the entity’s accounting policy, accounting estimates and disclosed errors of the previous years affect information about cash flows? The...
XXVI Ogólnopolska Konferencja Naukowa Rachunkowość w zarządzaniu jednostkami gospodarczymi w Kołobrzegu w maju 2018 roku
XXVI Ogólnopolska Konferencja Naukowa Rachunkowość w zarządzaniu jednostkami gospodarczymi w Kołobrzegu w maju 2018 roku<br/><br/>Opracowanie zawiera sprawozdanie z ogólnopolskiej konferencji naukowej zorganizowanej prze...
Auditors in the Japanese model of corporate governance
Japanese auditors have a unique position and power that varies depending on the governance structure chosen by corporations. In Japan, large corporations can have one of three governance structures: a board of statutory...
The links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting entities in Poland
The paper addresses the question of the links between implementing ISA 540 and mitigating the practice of smoothing reported net earnings using write-offs of accounts receivable and inventory by reporting en-tities in Po...