LEADER 03340aam  2200385 n 450 
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010   $a83-8142-995-1
035   $a(CKB)4100000011492403
035   $a(ceeol)ceeol897433
035   $a(CEEOL)897433
035   $a(EXLCZ)994100000011492403
100   $a20252218d2020      ||l         |
101 0 $apol
200 0 $aDobrowolne ujawnienia informacji finansowej
210   $a?ód? [Poland] $cWydawnictwo Uniwersytetu ?ódzkiego$d2020
215   $a1 online resource (1 p. 230)
225   $aUniwersytet ?ódzki
311 08$a83-8142-994-3 
330   $aThe study attempts to present solutions for improving voluntary disclosures of financial information in business entities? reports. It therefore shows their significance in the 21st-century business report, and thus indicates the need to shape a new reporting model as the basic carrier of information about a company. The study covers a multifaceted presentation of the issues of improving contemporary financial reporting through solutions for additional, voluntary disclosures of information considered in the context of modern trends in business reporting of a financial situation, achievements, as well as business development opportunities of a company. The first chapter discusses the issue of voluntary disclosures in business reports in the light of criticism of modern financial reporting. Theoretical aspects of voluntary disclosures and related communication gaps as well as determinants of their development have been presented here. This chapter also introduces research on voluntary disclosures of both financial and non-financial information. It also presents results of an empirical study on shaping and visualizing financial and non-financial information. The study is a review of users? needs to improve annual reports here. The second chapter discusses balance sheet theories as the foundation for creating modern models of financial reporting, focusing not only on the assumptions of a balance sheet theory by an entrepreneur Wilhelm Osbahr, but also on C. Sganzini?s and E. Schmalenbach?s works, as well as on the theories by E. Walb and E. Kosiol. This chapter also presents the concept of repetitive operational cash flows as part of a business report. The third chapter introduces solutions for extra voluntary disclosures of a balance sheet, a profit and loss account, as well as a cash flow statement, while the last chapter presents the results of the survey of respondents? opinions on solutions for additional voluntary disclosures in enterprises? annual reports. The chapter ends with recommendations regarding the future of extra voluntary disclosures and their role as an element of multifaceted communication in the context of challenges for the modern enterprise accounting system.
606   $aEconomy
606   $aBusiness Economy / Management
606   $aFinance, Public
615  0$aEconomy
615  0$aBusiness Economy / Management
615  0$aFinance, Public.
702   $a?nie?ek$b Ewa
702   $aWiatr$b Micha?
712 02$aCentral and Eastern European Online Library
801  0$bceeol
801  1$bceeol
906   $aBOOK
912   $a9910874768503321
996   $aDobrowolne ujawnienia informacji finansowej$94183579
997   $aUNINA