Treść książki
Przejdź do opcji czytnikaPrzejdź do nawigacjiPrzejdź do informacjiPrzejdź do stopki
6
Contents
5.Preformancereportinginthefinancialstatement58
5.1.Introduction58
5.2.Stakeholders’viewontheenterpriseperformance
59
5.3.Financialperformancemeasuresandtheproblemofvaluerelevance60
5.4.PerformancereportinginthefinancialstatementsunderIAS/IFRS61
5.5.Futureofperformancereporting–theroleofmanagementaccounting
63
5.6.Conclusions
65
6.Dilemmasoftaxableincomeaccount
66
6.1.Introduction66
6.2.Theessenceanddeterminantsoftaxableincome
67
6.3.Principlesofkeepingincomeaccount
69
6.4.Incomeaccountvs.minimisationofincometax72
6.5.Conclusions
73
7.Corepsychologicalfactorsinfluencingperformance,itsmeasurement
andmanagement75
7.1.Introduction75
7.2.Cognitivepsychologyconceptsinfluencingperformance
76
7.3.Personalitypsychologyconceptsinfluencingperformance
81
7.4.Conclusions
82
8.TheconceptofcashbudgetinginaPolishsmallenterprise
84
8.1.Introduction84
8.2.FillingsystemsandfinancialstatementsinPolishsmallenterprisesector85
8.3.Theoperatingcycleanditsmeasurement88
8.4.Theunderlyingassumptionsoffinancialplanninginasmallentity90
8.5.Modelofforecastingdemandforcash91
8.6.Conclusions
93
9.Comparativeanalysisoflong-termvariabilityandstickinessofcosts
exemplifiedbymetal-processingcompanieslistedonWarsawstock
exchange95
9.1.Introduction95
9.2.Researchdesignandmethodology
96
9.3.Sampleselectionandempiricalresults99
9.4.Conclusions
110
