"Financial Sciences 23/2"

Spis treści

Introduction 8

Przemysław Kabalski, Ewelina Zarzycka: The convergence of financial and management accounting in Poland 10

Piotr Luty: Goodwill in the process of mergers and acquisitions in Poland 21

Marcin Potrykus: Comparison of investment performance measures using the example of selected stock exchanges 31

Piotr Prewysz-Kwinto: The impact of accounting and tax law concerning borrowing costs on the assessment of the financial leverage effect 48

Agnieszka Przybylska-Mazur: Types of government deficit in respect of fiscal decision-making 61

Katarzyna Świetla: The educational role of the Accountants Association in Poland (AAP) after the deregulating of the profession 76

Grzegorz Warzocha: Annual financial statements, the importance of other comprehensive income 91