Cechy jakościowe sprawozdania finansowego jednostek gospodarczych
Qualitative features of financial statement

Summary/Abstract: The purpose of article is to present features of financial statement against a background of purpose of financial reporting. It carry analysis of qualitative features on base of accounting regulations (IFRS, Conceptual Framework). To be useful for their decision-making purpose, accounting users require a several at- tributes for financial statement. The most important qualitative feature is reliability of information. There is fundamental features usefulness and faithful presentation of information.

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