{"id":"https://openalex.org/W962579095","doi":null,"title":"Pomiar i prezentowaniewyniku ca\u0142o\u015bciowego sp\u00f3\u0142ki kapita\u0142owejw sprawozdaniu finansowym","display_name":"Pomiar i prezentowaniewyniku ca\u0142o\u015bciowego sp\u00f3\u0142ki kapita\u0142owejw sprawozdaniu finansowym","publication_year":2010,"publication_date":"2010-12-01","ids":{"openalex":"https://openalex.org/W962579095","mag":"962579095"},"language":"pl","primary_location":{"id":"pmh:oai:doaj.org/article:d8ce81f115654ea5b75f23f0e7ece81f","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/d8ce81f115654ea5b75f23f0e7ece81f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Zeszyty Teoretyczne Rachunkowo\u015bci, Vol 115, Iss 59, Pp 117-142 (2010)","raw_type":"article"},"volume":null,"type":"article","indexed_in":["doaj"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doaj.org/article/d8ce81f115654ea5b75f23f0e7ece81f","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5004261218","display_name":"Anna Szychta","orcid":"https://orcid.org/0000-0001-8465-0542","observed_orcids":["https://orcid.org/0000-0001-8465-0542"]},"institutions":[{"id":"https://openalex.org/I34250744","display_name":"University of \u0141\u00f3d\u017a","ror":"https://ror.org/05cq64r17","country_code":"PL","type":"education","lineage":["https://openalex.org/I34250744"]}],"countries":["PL"],"is_corresponding":true,"raw_author_name":"Anna  Szychta","raw_affiliation_strings":["Uniwersytet \u0141\u00f3dzki"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Uniwersytet \u0141\u00f3dzki","institution_ids":["https://openalex.org/I34250744"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5004261218"],"corresponding_institution_ids":["https://openalex.org/I34250744"],"apc_list":null,"apc_paid":null,"fwci":11.1953,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.97748344,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0017999999690800905,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/comprehensive-income","display_name":"comprehensive income","score":0.996999979019165},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.6639999747276306},{"id":"https://openalex.org/keywords/net-income","display_name":"net income","score":0.531000018119812},{"id":"https://openalex.org/keywords/iasb","display_name":"IASB","score":0.40799999237060547},{"id":"https://openalex.org/keywords/income-measurement","display_name":"income measurement","score":0.4650000035762787},{"id":"https://openalex.org/keywords/statement-of-comprehensive-income","display_name":"comprehensive income statement","score":0.4569999873638153},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.4560000002384186},{"id":"https://openalex.org/keywords/poland","display_name":"Poland","score":0.32499998807907104}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3615652918815613},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.3242901563644409}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:doaj.org/article:d8ce81f115654ea5b75f23f0e7ece81f","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/d8ce81f115654ea5b75f23f0e7ece81f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Zeszyty Teoretyczne Rachunkowo\u015bci, Vol 115, Iss 59, Pp 117-142 (2010)","raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:doaj.org/article:d8ce81f115654ea5b75f23f0e7ece81f","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/d8ce81f115654ea5b75f23f0e7ece81f","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Zeszyty Teoretyczne Rachunkowo\u015bci, Vol 115, Iss 59, Pp 117-142 (2010)","raw_type":"article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":9,"referenced_works":["https://openalex.org/W159992261","https://openalex.org/W1575360379","https://openalex.org/W2081672349","https://openalex.org/W2091209732","https://openalex.org/W2106733391","https://openalex.org/W2164224744","https://openalex.org/W2613422789","https://openalex.org/W3123224220","https://openalex.org/W3125497687"],"related_works":["https://openalex.org/W2886196806","https://openalex.org/W152271256","https://openalex.org/W2074311645","https://openalex.org/W2581389357","https://openalex.org/W2942551560","https://openalex.org/W2550856366","https://openalex.org/W2919353194","https://openalex.org/W2978920265","https://openalex.org/W4391412844","https://openalex.org/W2976516291"],"abstract_inverted_index":{"Celem":[0],"artyku\u0142u":[1],"jest":[2,106],"obja\u015bnienie":[3],"istoty,":[4],"zasad":[5],"pomiaru":[6],"i":[7,30,50,69,94,119,134,145,166,176,191,197,209,233,251],"sposob\u00f3w":[8],"prezentowania":[9,121],"w":[10,17,33,60,67,90,96,124,131,138,143,150,161,180,184,195,200,203,236],"sprawozdawczo\u015bci":[11,147],"finansowej":[12,148],"wyniku":[13,38,111,174,177,193,248],"ca\u0142o\u015bciowego":[14,112,175,178,249],"(comprehensive":[15,113],"income)":[16],"kontek\u015bcie":[18],"pr\u00f3by":[19],"nakre\u015blenia":[20],"z\u0142o\u017conej":[21],"problematyki":[22],"dotycz\u0105cej":[23],"zysku":[24,73,100,170,187,224],"z":[25,186],"punktu":[26],"widzenia":[27],"semantycznego,":[28],"syntaktycznego":[29],"pragmatycznego":[31],"oraz":[32,79,117,225],"\u015bwietle":[34],"regulacji":[35],"rachunkowo\u015bci":[36,91],"dotycz\u0105cych":[37],"ca\u0142o\u015bciowego,":[39,194],"a":[40,240],"przede":[41],"wszystkim":[42],"Mi\u0119dzynarodowego":[43],"Standardu":[44],"Rachunkowo\u015bci":[45],"1":[46],"Prezentacja":[47],"sprawozda\u0144":[48],"finansowych":[49],"projektu":[51],"jego":[52,85,167,252],"nowelizacji,":[53],"przedstawionego":[54],"przez":[55,206],"Rad\u0119":[56],"Mi\u0119dzynarodowych":[57],"Standard\u00f3w":[58],"Ra-chunkowo\u015bci":[59],"2010":[61,201],"r.":[62,202],"Dwie":[63],"koncepcje":[64],"zysku,":[65],"znane":[66],"teorii":[68],"praktyce,":[70],"tj.":[71],"koncepcja":[72],"jako":[74,80],"miernika":[75],"dokona\u0144":[76,230],"podmiot\u00f3w":[77,159],"gospodarczych":[78],"czynnika":[81],"wzrostu":[82],"bogactwa":[83],"(warto\u015bci)":[84],"w\u0142a\u015bcicieli":[86],"(inwestor\u00f3w),":[87],"znajduj\u0105":[88],"odzwierciedlenie":[89],"poprzez":[92],"pomiar":[93],"prezentowanie":[95],"sprawozdaniu":[97,162,185],"finansowym:":[98],"1)":[99],"(straty)":[101,171],"netto,":[102,172],"kt\u00f3rego":[103],"elementem":[104],"sk\u0142adowym":[105],"bie\u017c\u0105cy":[107],"zysk":[108],"operacyjny,":[109],"2)":[110],"income).":[114],"Potrzeba":[115],"ustalania":[116],"zasady":[118],"spos\u00f3b":[120],"tych":[122],"kategorii":[123,223],"spra-wozdaniu":[125],"finansowym":[126,163],"wzbudzaj\u0105":[127],"liczne":[128],"dyskusje,":[129],"zw\u0142aszcza":[130],"\u015brodowiskach":[132],"teore-tyk\u00f3w":[133],"instytucji":[135],"wydaj\u0105cych":[136],"regulacje":[137],"zakresie":[139],"rachunkowo\u015bci,":[140],"aczkolwiek":[141],"zmiany":[142],"regulacjach":[144],"praktyce":[146],"sp\u00f3\u0142ek":[149],"ostatnich":[151],"dw\u00f3ch":[152,222],"dekadach":[153],"potwierdzaj\u0105,":[154],"\u017ce":[155],"zwi\u0119ksza":[156],"si\u0119":[157,212,245],"zakres":[158],"prezentuj\u0105cych":[160],"wynik":[164],"ca\u0142o\u015bciowy":[165],"komponenty.":[168],"Prezentowanie":[169],"innego":[173,192],"og\u00f3\u0142em":[179,250],"jednym":[181],"zestawieniu,":[182],"tzn.":[183],"lub":[188],"straty":[189],"netto":[190],"formie":[196],"uk\u0142adzie":[198],"zaproponowanym":[199],"Exposure":[204],"Draft":[205],"Rady":[207],"IASB":[208],"FASB,":[210],"wydaje":[211],"by\u0107":[213],"rozwi\u0105zaniem":[214],"zwi\u0119kszaj\u0105cym":[215],"przejrzy-sto\u015b\u0107":[216],"sprawozdania":[217],"finansowego.":[218],"Dotyczy":[219],"ono":[220],"jednocze\u015bnie":[221],"mo\u017ce":[226],"u\u0142atwi\u0107":[227],"u\u017cytkownikom":[228],"ocen\u0119":[229],"sp\u00f3\u0142ki":[231],"publicznej":[232],"jej":[234],"zarz\u0105du":[235],"danym":[237],"okresie":[238],"sprawozdawczym,":[239],"tak\u017ce":[241],"sformu\u0142owanie":[242],"wniosk\u00f3w":[243],"odnosz\u0105cych":[244],"do":[246],"wp\u0142ywu":[247],"komponent\u00f3w":[253],"na":[254],"wzrost":[255],"warto\u015bci":[256],"dla":[257],"akcjonariuszy":[258],"sp\u00f3\u0142ki.":[259]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":5}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
