Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/103870
Title: Business combination under common control (BCUCC) : what kind of disclosure is enough? The Polish experience
Authors: Janowicz, Magdalena
Keywords: Financial statements -- Standards
Financial disclosure -- Poland
Business enterprises -- Poland
Corporations -- Accounting
Corporation reports -- Poland
Issue Date: 2021
Publisher: University of Piraeus. International Strategic Management Association
Citation: Janowicz, M. (2021). Business combination under common control (BCUCC) : what kind of disclosure is enough? : the Polish experience. European Research Studies Journal, 24(2B), 1004-1013.
Abstract: PURPOSE: The assessment of the scope and quality of disclosures about BCUCC, which are excluded from the scope of IFRS, published by Polish public companies in their annual financial reports prepared following IFRS.
DESIGN/METHODOLOGY/APPROACH: The research uses qualitative and quantitative methods. The research methodology was based mainly on critical analysis of the literature on the subject, quantitative methods, content analysis of financial statements, and synthesis of results.
FINDINGS: Most Polish public companies that did not account for BCUCC using IFRS provided at least minimal scope of disclosures necessary for users of financial information to decide the effects that BCUCC had on the information presented in the financial statement. Companies that applied the Accounting Act to substitute for the lacking IFRS solution related to BCUCC provided a higher level of disclosure than other companies.
PRACTICAL IMPLICATIONS: The use of national accounting regulations may provide a better quality of disclosures about BCUCC.
ORIGINALITY/VALUE: This paper provides insight into how the problem is dealt with in practice and may be used to form a commentary on the current IASB project focusing on BCUCC.
URI: https://www.um.edu.mt/library/oar/handle/123456789/103870
Appears in Collections:European Research Studies Journal, Volume 24, Issue 2B

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