Informacje dodatkowe do sprawozdania finansowego i kierunki ich zmian
Additional information to financial statements and directions of their changes

Summary/Abstract: The article shows the essence and the goals of presentation of additional information to a financial statement based on IFRS. To meet the qualitative characteristics of useful financial information, additional notes must be prepared and presented to the users. Now the users of financial statements agree that disclosures in the notes of the financial reports have become unwieldy. The increasing length of the notes has done little to improve the quality of information, and may have even decreased it because of information overload. To improve the quality of disclosures EFRAG has prepared the Discussion Paper Towards a Disclosure Framework for the Notes. The activity in this area has been also undertaken by IASB.

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