Latest Communications of International Proceedings articles

The accounting of revenues and expenses related to the operation and maintenance of real estate in housing cooperatives is regulated by statutory provisions as well as internal cooperative regulations. The Act on Housing Cooperatives defines the general principles for charging fees covering the costs of…

The article contains theoretical considerations on logistics costs and cost accounting, supplemented by the results of an analysis of the possibility of implementing the principles of keeping Group 5 cost accounts to build a logistics cost account in a selected company. The first part defines…

This study is a continuation of the earlier research of the author in respect of key audit matters (further also referred to as “Key Audit Matters” or “KAM”) reported by auditors of selected listed companies in Poland (WIG 20), Germany (DAX30) and France (CAC 40)…

Sustainable development encompasses multiple aspects of human life and activity, including the field of accounting, which plays a crucial role in maintaining the financial stability of the economy and supporting entrepreneurship. Accounting systems generate information for diverse groups of stakeholders interested in sustainable development—that is,…

This paper examines the issue of the initial measurement of assets in a business combination in accordance with IFRS 3. Accounting research focuses mainly on goodwill – its recognition, its treatment as an asset, its subsequent measurement, and the use of goodwill for earnings smoothing.…

The aim of this article is to present the role of artificial intelligence (AI) in management accounting and controlling systems and to identify the main opportunities and threats resulting from its application. Based on a review of scientific literature and industry reports from 2018–2025, it…

The new reporting standard, IFRS 17 – Insurance Contracts, replaces the previous IFRS 4 and introduces significant changes in how insurance companies measure, recognize, and report their insurance contracts. IFRS 4 had become partly outdated and inefficient, prompting the need for a more transparent, standardized…

Information technology has a significant impact on the development of accounting information systems. Recently, the influence of artificial intelligence has become increasingly significant, and it is expected to expand even further in the coming years. Therefore, main goals of the paper are to analyse the…

Micro-credentials, digital badges, and Open Badges as new trends in education play an important role in the creation of the future of learning as a sustainable process that offers multiple ways of skills recognition. Such credentials have appeared over the last decade and represent knowledge,…

This paper analyses MicroMix, a noncustodial Ethereum mixer that unlinks deposits from withdrawals using browser-side zkSNARKs, a centralised relayer, and on-chain enforcement via Semaphore and Mixer contracts. The study formalises core acceptance conditions—value conservation, nullifier uniqueness, external‑nullifier scoping, and signal binding—and evaluates risks that persist…