Nadmiar informacji w sprawozdaniu finansowym – możliwe kierunki reform
Excess of information in the financial statements – possible directions for reform

Summary/Abstract: Since 2011, under the patronage of the IASB there has been work aimed at improving the usefulness of financial statements. Respondents taking part in this discussion indicate the necessity to reduce the volume of annual reports and their proper order, which requires a redefinition of materiality and change the approach to the additional information. The aim of the article is to present the topics of the discussion on the reform of reporting which may result in the reduction of the volume of financial statements. Apart from the point of view of the IASB and EFRAG the article also presents the views of the members of CFA Institute. The article ends with conclusions and description of the anticipated direction of reform.

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