Wpływ KSR nr 9 ,,Sprawozdanie z działalności” na rachunkowość
The influence of the Polish Accounting Standard No. DZIEWIĘĆ “Report on the activities” on accounting

Summary/Abstract: The aim of this paper is to indicate the main areas of impact report on the activities targeting specific solutions in the systems of financial and management accounting, which enable and support the preparation of this report in line with the expectations of stakeholders. The article presents the place and the role of the report on the activities in the annual report, taking into account the recommendations which come from the Polish Accounting Standard No. 9. The article also indicates the possibilities and conditions of use of information from the accounting system for preparing a report on the activities. The paper analyses legal regulations as a basic research method. The conclusions are based on the methods of deduction and reasoning by analogy. The results of the research depicted in the article showed that accounting adapted to the needs of controlling, especially performance management, is a key base information to report on the activities.

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