Przepływy pieniężne a polityka rachunkowości
Cash flows and accounting policy

Summary/Abstract: The purpose of the paper is to try to answer the following question: Do changes in the entity’s accounting policy, accounting estimates and disclosed errors of the previous years affect information about cash flows? The example presented in the study shows that the adopted solutions, i.e. accounting policies, as well as their changes affect information presented in the financial statement. However, accounting policies do not affect information about cash flows generated using the direct method.

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