Title:

Representation of the going concern concept in the financial statements

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Prezentacja going concern concept w sprawozdaniach finansowych

Creator:

Fenyves, Veronika ; Orbán, Ildiko ; Bács, Zoltán ; Böcskei, Elvira

Subject and Keywords:

responsible behaviour ; financial reports ; going concern concept ; corporate life-cycle models ; odpowiedzialne zachowanie ; społeczna odpowiedzialność biznesu ; CSR ; raporty finansowe ; modele życia przedsiębiorstwa

Description:

Nauki o Finansach = Financial Sciences, 2015, Nr 4 (25), s. 24-38

Abstrakt:

Are the Hungarian and international financial statements drawn up annually suitable to indicate problems, possibly to inform those involved about the declining phase of an enterprise? The information demand of the different market operators is divergent, thus the question is whether the corporate management, possibly the owners place some emphasis on providing adequate information. The global economic, social and environmental changes have increasingly motivated the corporations to demonstrate a responsible behaviour for their indirect and direct environment. But what does responsible employer behaviour, also known as CSR (Corporate Social Responsibility), mean? We would like to draw attention to a particular, broad interpretation of responsibility-taking which shall be presented in the statements, as well as in the business report not forming part of the statement. We examine the issue of social responsibility in a specific perspective in which there is emphasis on, beside the corporate lifecycle models, the information content of the Hungarian and international financial statements and the content of another report made, which is not part of the statement [...]

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2015

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/nof.2015.4.02

Language:

eng

Relation:

Nauki o Finansach = Financial Sciences, 2015, Nr 4 (25)

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