Sprawozdanie niefinansowe jako nowy raport na granicy rachunkowości
Non-financial statement as a new report at the boundry of accounting

Summary/Abstract: The aim of the article is: to show the new reporting obligation included within the Polish Accounting Act, which is the preparation of non-financial statement; the presentation of reasons for the inclusion of the new reporting obligation as the part of the Polish Accounting Act; and to define a place of non-financial statement among other existing reports within the Polish Accounting Act. The research methods used are critical analysis of the literature and legal regulations, deductive reasoning and synthesis of conclusions drawn from the analysis. The article attempts to analyse the non-financial statement. The research of the literature is conluded in the proposition of inclusion of the non-financial statement into the annual/ business report, which includes both financial and non-financial statements, as well as other reports tied to accounting.

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