Relewantność informacji sprawozdawczych
Relevance of reporting information
Author(s): Magdalena GiedroyćSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: relevance of information; qualitative characteristics of financial statements
Summary/Abstract: The purpose of this article is to present the importance of relevance of reporting information and its relationship to its reliability. The author emphasizes that in order to maintan the relevance and traditionally understood reliability of financial information, parallel reporting about the capital both in terms of ex post and ex ante evaluation is needed.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2015
- Issue No: 390
- Page Range: 114-122
- Page Count: 9
