THE EFFECTS OF THE EVOLUTION OF THE BUSINESS MODEL IN A PERIOD OF ECONOMIC CRISIS — A STUDY OF ANNUAL REPORTS OF SELECTED AIRLINES
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 evoluti...
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| Format: | Article |
| Language: | English |
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Uniwersytet Mikołaja Kopernika
2015-12-01
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| Series: | Ekonomia i Prawo. |
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| Online Access: | http://apcz.umk.pl/czasopisma//index.php/EiP/article/view/8367 |
| Summary: | 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. |
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| ISSN: | 1898-2255 2392-1625 |