Zalety i wady Krajowego Standardu Rachunkowości nr 1 „Rachunek przepływów pieniężnych”
Strengths and weaknesses of the National Accounting Standard No. 1 „,A cash flow statement”

Summary/Abstract: The purpose of this article is to give an opinion about the National Accounting Standard No. 1 „A Cash Flow Statement”. The paper presents strong and weak points of the standard and compares it to the International Accounting Standard No. 7.

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