Sprawozdanie finansowe zakładu ubezpieczeń a Międzynarodowe Standardy Sprawozdawczości Finansowej w świetle wprowadzanych zmian
Financial statement of insurance company vs. International Standards of Financial Reporting in the light of changes
Author(s): Ewa SpigarskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial statetment; accounting policy
Summary/Abstract: preparers financial statements. may choose the most relevant treatment of their business. Changes in accounting policy should be only made if they are required by a standard or interpretation, or if the change results in the financial statements providing reliable and more relevant information.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2011
- Issue No: 228
- Page Range: 445-453
- Page Count: 9
- Language: Polish