Wirtualny wymiar informacji finansowych. Artykuł dyskusyjny
Virtual dimension of financial reporting. A discussion paper

Summary/Abstract: The article explores the possibility of generating financial information which is legally correct, but incorrect from the economic point of view. It concerns such events as goodwill, negative goodwill, revaluation reserve and valuation based on fair value principle. Cash cover is required for financial result based on the principle of accrual accounting to ensure economic accuracy of financial reporting

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