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Copyright of Economic Sciences / Nauki Ekonomiczne is the property of Nauki Ekonomiczne and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article is devoted to the study of the nature and composition of the financial potential of the franchised tourist network, which will contribute to the development of methodological support for the formation of indicators and criteria for analyzing financial potential as a prerequisite for assessing the likelihood of overcoming the crisis, which are facing tourism businesses during the pandemic. It is determined that today the research is being done on the concept of «financial potential», the search for methods of its evaluation, as well as the disclosure of management features. To reveal its essence, resource or support, effective, reserve, effective-reserve, resource-reserve, resource-effective, complex approaches are used. A large number of approaches indicate that the scientific community is actively trying to find the truth. The lack of a universal approach to determining the nature and composition of financial potential does not allow to form adequate methods of its evaluation and further effective use, and the only criterion for the correct application of an approach is its widespread recognition through practice. Thus, the research in this direction is relevant and promising. The aim of the article is to analyze scientific approaches to the essence of the concept of «financial potential» as a basis for developing methodological approaches to determining the financial potential of franchised tourist networks. As a result of morphological analysis, it was concluded that financial potential should be understood as a set of financial assets that are monetary at the beginning of the financial year and can be monetized during this period, as well as non-operating non-current assets, the sale of which increases financial opportunities according to the tasks of implementation of the economic strategy of the business entity. The applied application of the proposed scientific and methodological approach will create opportunities to overcome the unprofitable position of franchised tourist networks, which is possible due to the full identification of its financial potential. Franchising itself is an important tool for small business development and one of the most modern models of organization and implementation of entrepreneurial activity, because doing business on such a model solves a number of current problems of small business, the main of which are limited material, financial, labor, and information resources.

In the innovation economy the proportion of resources directed to investment is significantly increasing and therefore the process becomes an integral part of the economic activities of modern organizations. In that situation the organization acquire another type of assets called financial, which differ in their characteristics from tangible and intangible assets. The authors of the present study firstly prove the need for economic interpretation of the financial assets and allocation in the balance their own positions, after the recognition, on the basis of the characteristic of such assets and for accounting and reporting should be assessed. In this context, we reveal methods that can choose the organizations, using business management models implemented by IFRS 9 «Financial instruments» for evaluation of financial assets, depending on their category. Special attention is paid to improving the methodology of accounting for financial assets in accordance with their specific characteristics of recognition and measurement. These issues are investigated not only in theoretical terms, but also on the basis of the comparison of normative and legislative acts of the Republic of Moldova and Ukraine with the regulations of IFRS. In addition, whereas the accounting systems and financial reporting in these countries change in accordance with the requirements of the Directive 2013/34/EU, their impact on the accounting of financial assets is also taken into account. According to the results of the research, drafting conclusions and suggestions are of theoretical nature and are of practical importance.

Przedmiotem niniejszego opracowania jest zjawisko finansyzacji oraz jego skutki prezentowane w sprawozdaniu finansowym. W pierwszej części przedstawiono istotę i cechy charakterystyczne finansyzacji w ujęciu makro- i mikroekonomicznym. W dalszej kolejności omówiono skutki finansyzacji, tj. aktywa finansowe ujęte w sprawozdaniu finansowym. Ostatnia część opracowania została poświęcona badaniu empirycznemu, którego celem było zidentyfikowanie skutków finansyzacji w działalności gospodarczej polskich przedsiębiorstw. Analizie poddano aktywa finansowe zaprezentowane w sprawozdaniu z sytuacji finansowej badanych spółek. Osiągnięcie celu opracowania wymagało zastosowania adekwatnych metod badawczych. Posłużono się metodą analizy literatury i regulacji prawnych oraz metodami z zakresu analizy finansowej.

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Zmiana Ustawy o rachunkowości (UoR) w 2004 roku wprowadziła regulacje w zakresie wykazu jednostek, które są zobowiązane i mogą sporządzać sprawozdania finansowe zgodnie z Międzynarodowymi Standardami Rachunkowości i Międzynarodowymi Standardami Sprawozdawczości Finansowej (MSR/MSSF). Wyniki badań w zakresie porównania rozwiązań UoR z MSR/MSSF wskazują, że jednym z najbardziej istotnych ograniczeń wynikających z zastosowania UoR jest brak możliwości wyceny niektórych elementów sprawozdań finansowych, w tym rzeczowych aktywów trwałych według wartości godziwych. Poruszany problem jest niezwykle istotny, ponieważ – zgodnie z założeniami koncepcyjnymi MSR/MSSF – celem sprawozdawczości finansowej jest dostarczanie potrzebnych informacji dla użytkowników sprawozdań finansowych. Informacja jest użyteczna wtedy, gdy jest zrozumiała, przydatna, wiarygodna i porównywalna. Wybór między wartością godziwą a wartością historyczną, stosowaną do wyceny elementów sprawozdań finansowych, to w istocie wybór między przydatnością a wiarygodnością informacji generowanej przez system rachunkowości. W celu uzyskania informacji na temat zakresu stosowania kategorii wartości godziwej w praktyce banków polskich, przeprowadzono badania empiryczne w tym obszarze. Uzyskane w trakcie badania wyniki pozwoliły na ocenę skali stosowania wartości godziwej oraz ocenę jakościową przyjętych w tym zakresie standardów i metod. W wyniku przeprowadzonych badań pozyskano informacje o zakresie stosowania wartości godziwej, metodach i technikach jej szacowania oraz o korzyściach i trudnościach związanych z tym procesem występujących w praktyce.

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu is the property of Uniwersytet Ekonomiczny we Wroclawiu and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)