Inwentaryzacja w aspekcie koncepcji rzetelnego i jasnego obrazu
Inventory in the Concept of True And Fair View

Summary/Abstract: Purpose – Presenting an inventory as the primary instrument for verifying assets and capital in order to present a true and fair view of the entity’s financial position. Design/methodology/approach – Analysis of subject literature and legal regulations (national and international). Findings – Inventory has been shown to be the primary tool for verifying assets and liabilities before they are recognized in the financial statements. It favours the implementation of the concept of true and fair view in accounting. Originality/value – Indication of the usefulness of inventory in the implementation of the concept of true and fair view at every stage of accounting data processing in accounting.

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