Koncepcja „Sprawozdania z instrumentów finansowych" (SFI) jako narzędzia ochrony interesu publicznego
The concept of statement of financial instruments as a tool for protecting the public interest

Summary/Abstract: Purpose — The aim of the article is to present the concept of Statement of Financial Instruments as a new component of general purpose financial statements. Research method — The article is based on two research methods - historical method (including all of its stages: heuristic and hermeneutic synthesis) and deduction method (in which a special case is the a priori method). Results — The result of the study is the statement that proposed approach improves the usability and usefulness of the financial statements in the general purpose financial instruments and, consequently, the scope of protection of the public interest. Originality/value - The presented concept of a report for financial instruments is the authors' original contribution.

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