Przekształcanie bilansu według Ustawy o rachunkowości do postaci sprawozdania z sytuacji finansowej według taksonomii MSR (IFRS Taxonomy)
A study based on the IASB Taxonomy on structural relations between a balance sheet and a statement of financial position

Summary/Abstract: In the paper on the base of the IASB Taxonomy a comparison is carried out between a balance sheet and a statement of financial position. For fixed assets section it is shown how to transform a balance sheet into a statement of financial position. It was pointed out that IASB Taxonomy plays a crucial role in the unification process of financial statements. In the final part of the paper a terminology used in the balance sheet is discussed.

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