FINANCIAL ACCOUNTING WITH IFRS - JÓZEF PFAFF

Discover the world of financial accounting with the latest updated edition of Józef Pfaff's textbook. This comprehensive publication is an invaluable source of knowledge for students, managers, and specialists in the field of finance and accounting. Learn the principles and practices of financial accounting based on Polish accounting law and current International Financial Reporting Standards (IFRS). Acquire solid theoretical and practical foundations that will enable you to effectively manage financial accounting in a company.

• Theoretical foundations: The place of financial accounting in the economic information system, definitions of concepts, national and international legal bases.
• Detailed rules: Conducting financial accounting in the enterprise, recording, settlement and presentation in reporting.
• Costs: Principles of recording and settling costs in the enterprise.
• Investments: Methods of presenting investments in financial reporting.
• Intangible assets: Principles of recording and depreciation of intangible assets.
• Operating activities: Presentation of operating activities in financial accounting.
• Financial liabilities: Principles of recording and settling financial liabilities.
• Provisions: Creation and settlement of provisions in financial accounting.

This book was created under the direction of Prof. Dr. habil. Józef Pfaff, an outstanding specialist in the field of accounting, an employee of the Department of Accounting at the University of Economics in Katowice and the chairman of the Examination Board for certified auditor candidates. The authors of the individual chapters are employees of the Department of Accounting at the University of Economics in Katowice, which guarantees a high level of expertise and a practical approach to the topics discussed.

This textbook is addressed primarily to students, postgraduate students, participants of courses and training, candidates for certified auditors, managers managing companies, and employees of financial and accounting departments. Thanks to numerous schemes for keeping records on accounts and numerical examples, the presented issues become more understandable and easy to apply in practice. This publication is an invaluable aid in acquiring the knowledge and skills necessary for professional work related to financial accounting.

The PWN Scientific Publishing House, known for its high-quality scientific and educational publications, guarantees the reliability and timeliness of the information presented. The book was published in 2023, which ensures access to the latest accounting regulations and standards. The paperback cover and the 166x238 mm format make the textbook user-friendly and easy to carry. The number of pages (778) testifies to a comprehensive and exhaustive approach to the topic of financial accounting.