Sprawozdanie finansowe a zmiany w Międzynarodowych Standardach Sprawozdawczości Finansowej
Financial statements and amendments to IFRS

Summary/Abstract: Changing conditions of conducting business activity, that is, the new economy, globalization and, in more recent times, the financial crisis affect the purpose, function and manner of accounting, which in turn determines the changes in national and international accounting legislation. This article aims to answer the question of how changes in the International Accounting Standards and International Financial Reporting Standards will affect the image of the enterprise presented infinancial statements.

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