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Identification and Valuation of Invisible Hospital Assets in the Light of Their Reporting Presentation on the Example of a Psychiatric Hospital

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Control, Computer Engineering and Neuroscience (ICBCI 2021)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1362))

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Abstract

Healthcare entities, including hospitals, operate, among others, using their material resources. Assets of healthcare entities may have various forms: tangible, intangible, financial and in the form of settlements. The resources disclosed in the financial statement are called assets. Accounting law, in particular the Accounting Act (the Act) and International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) precisely define assets, indicating the conditions that an asset must meet in order to be included in assets and disclosed in balance sheet. In terms of financial reporting, it is important that some of the resources owned and used in healthcare entities are not disclosed in their financial statements (Evans et al. 2015; Mućko 2007; Szewieczek 2011). Healthcare entities, including hospitals, are those entities that generally possess assets of significant value.

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Authors and Affiliations

  1. SP ZOZ Health Care Center State Hospital for Mental Diseases in Rybnik, Rybnik, Poland

    Joachim Fołtys & Marek Ksol

  2. University of Economics in Katowice, Katowice, Poland

    Marzena Filus-Strojek

  3. Medical University of Łódź, Łódź, Poland

    Wiktoria Frącz

Authors
  1. Joachim Fołtys
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  2. Marzena Filus-Strojek
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  3. Marek Ksol
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  4. Wiktoria Frącz
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Corresponding author

Correspondence to Wiktoria Frącz .

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Editors and Affiliations

  1. Faculty of Electrical Engineering, Automatic Control and Informatics, Opole University of Technology, Opole, Poland

    Szczepan Paszkiel

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Fołtys, J., Filus-Strojek, M., Ksol, M., Frącz, W. (2021). Identification and Valuation of Invisible Hospital Assets in the Light of Their Reporting Presentation on the Example of a Psychiatric Hospital. In: Paszkiel, S. (eds) Control, Computer Engineering and Neuroscience. ICBCI 2021. Advances in Intelligent Systems and Computing, vol 1362. Springer, Cham. https://doi.org/10.1007/978-3-030-72254-8_15

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