Prezentacja i ujawnianie informacji o aktywach finansowych w sprawozdaniach finansowych wybranych grup kapitałowych notowanych na GPW w Warszawie
Presentation and disclosure concerning financial assets in the financial statements of selected capital groups listed on the Warsaw Stock Exchange

Summary/Abstract: The dynamic development of the financial market has meant that financial assets are an extremely diverse and rich group. The rules of their recognition in the financial statements were regulated in three accounting standards: IAS 32, IAS 39 and IFRS 7.The aim of this paper is to present the results of research concerning the method of presentation and disclosure of financial assets in the financial statements of selected capital groups listed on the Warsaw Stock Exchange. The conducted study shows that the presentation of information on financial assets is extremely diverse.

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