Przydatność – podstawowa cecha informacji finansowej?
Relevance – Fundamental Characteristic of Financial Information?

Summary/Abstract: Purpose – the aim of the article is to present the relevance of financial information, one of the fun-damental qualitative characteristic. They made analysis of the relevance from the point of view of conformity with the true and fair view principle and the information asymmetry. Design/Methodology/Approach – the analysis of the accounting regulations, polish accounting law and IFRS in the context of the relevance finan-cial information with the true and fair view principle. Findings – the relevant is the subjective feature of fi-nancial information. Its determining and evaluation depend on information requirements of financial infor-mation’ user groups.

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