Cele sprawozdań finansowych według projektu „Ram konceptualnych sprawozdawczości finansowej”
Financial reporting objectives to the draft „Conceptual Framework for Financial Reporting”

Summary/Abstract: The article attempts to describe the first part of the draft version of the new „Conceptual Framework for Financial Reporting”, which is dedicated to objectives of financial reporting. The author does not evaluate its content either from the theoretical or practical point of view. He only tries to put the proposed solutions into some broader context as well as formulate questions which, in his opinion, are worth asking in constructive debates on approaches proposed by IASB and FASB.

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