Zakres i użyteczność informacji sprawozdawczej w procesie komunikacji przedsiębiorstwa z otoczeniem
The Scope and Usefulness of Reporting Information in the Communication of Entity with its Environment

Summary/Abstract: The final product of the accounting is a financial statement. Nowadays financial statements are evolving in two directions: introducing simplifications for micro and small units and increasing the scope and detail of reporting for large entities. The purpose of this article is to present the place and significance of reporting information in the communication of company with its environment.

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