Wybrane aspekty porównywalności sprawozdań finansowych
Chosen aspects of the financial statements comparability
Author(s): Jolanta ChluskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial statement; financial statement comparability; accounting policy
Summary/Abstract: Financial statements information should be reliable and correct. One of the features required in the reporting is the comparability of all financial statements elements. A company is obliged to ensure the comparability of reports, especially in case of a change of law or an individual decision to change the accounting policy.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 314
- Page Range: 11-20
- Page Count: 10
- Language: Polish