Definiowanie pojęć w rachunkowości a cechy jakościowe sprawozdania finansowego
Definition of terms in accounting vs. qualitative characteristics of financial statement

Summary/Abstract: The article discusses the problems properly defining terms in accordance with the requirements of the language. Defining terms is a cognitive treatment, which requires knowledge of the correct definition. The author presents errors in defining the concepts and shows their cause. Accounting language is characterized in semantic, syntactic and pragmatic terms. To clarify the meaning of certain words in accounting language there was used philological method. Using ambiguous concepts in accounting contributes to the lack of comparability of the information contained in the financial statements.

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