Problematyka ustalania przepływów pieniężnych z aktywów finansowych w rachunkowości polskiej
Problems of cash flow from financial assets in polish accounting

Summary/Abstract: In a paper the interpretation problems of new accounting law about cash flow from finan-cial assets were discussed. The decree of Ministry of Finance is not sufficiently precise on a way of definition and valuation of cash flow. Thus it was necessary to refer to International Accounting Standards and the matter of different types of derivatives. The problems of cash flow calculation discussed in paper were also illustrated with nu-merical examples.

• Details
• Contents