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Autor	Joanna Bereżnicka, Justyna Franc-Dąbrowska
Tytuł	Przepływy pieniężne według Krajowego Standardu Rachunkowości i Międzynarodowych Standardów Rachunkowości – studium porównawcze
Title	COMPARATIVE ANALYSIS OF CASH FLOW APPROACHES IN POLISH AND INTERNATIONAL ACCOUNTING STANDARDS
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Abstract	The article presents similarities and differences in Cash Flow Account approaches between Polish Accounting Standards and International Accounting Standards (IAS). The analysis show that the approach is not homogeneous and additionally IAS often leaves much space for various interpretations. Additionally IAS recommends to apply the direct method in presenting cash flows from operating activities as more useful, especially in financial planning
Cytowanie	Bereżnicka J., Franc-Dąbrowska J. (2008) Przepływy pieniężne według Krajowego Standardu Rachunkowości i Międzynarodowych Standardów Rachunkowości – studium porównawcze.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 66: 183-194
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Pełny tekst	EIOGZ_2008_n66_s183.pdf

Autor	Irena Kropsz
Tytuł	Ocena struktur przepływów pieniężnych przedsiębiorstw branży rolno-spożywczej na Dolnym Śląsku
Title	ASSESSMENT OF CASH FLOW STRUCTURE OF FOOD INDUSTRY COMPANIES FROM LOWER SILESIA REGION
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Abstract	The paper assesses the cash flow structure of food industry companies from Lower Silesia region in 2002–2004. The research aimed to determine the directions of net cash flow in different types of business activity, namely: operational, investment and financial. Moreover the way the financial gross margin was generated has been assessed. The net profit worked out by the enterprise is not only one measure of its financial condition and not only condition of its existence. There are other important factors, out of which the cash flow is very important. The cash flow determines the liquidity and solvency of the company. The Cash Flow Account describes the flow of money between the balance at the beginning and the balance at the end of the period. It gives the possibility to assess the company’s ability to generate the cash. In short period the cash not the profit is of key importance for a company. Moreover it shows changes that took place in certain positions of balance sheet due to cash flows. It allows also to determine main direction of outflow of cash and to analyze the mechanisms which influence the financial situation of a company.
Cytowanie	Kropsz I. (2008) Ocena struktur przepływów pieniężnych przedsiębiorstw branży rolno-spożywczej na Dolnym Śląsku.Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, nr 64: 163-173
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Pełny tekst	EIOGZ_2008_n64_s163.pdf