THE EFFECTS OF THE EVOLUTION OF THE BUSINESS MODEL IN A PERIOD OF ECONOMIC CRISIS — A STUDY OF ANNUAL REPORTS OF SELECTED AIRLINES

Ekonomia i Prawo

Mariusz Karwowski¹ 

[1] Warsaw School of Economics;

关键词: business model;    annual reports;    accounting;   

DOI  :  10.12775/EiP.2015.031

来源: DOAJ

【 摘 要 】

The business model has become the new challenge in external reporting. It is increasingly used in International Financial Reporting Standards and non-financial reporting. In an era of global crisis, enterprises are changing their business models. This article presents the consequences of the evolution of business models within the airline sector in a period of economic crisis and the reflection of changed business models in annual reports. The conclusions summarize information about the business models disclosed in annual reports of selected airlines.

【 授权许可】

Unknown