SPRAWOZDANIE FINANSOWE JAKO PODSTAWOWE ŹRÓDŁO OCENY PRZEDSIĘBIORSTWA. ASPEKTY PRAWNO – EKONOMICZNE
THE FINANCIAL STATEMENTS AS THE BASIC SOURCE OF ASSESSMENT OF THE ENTERPRISE. LEGAL AND ECONOMIC ASPECTS

Summary/Abstract: The legal basis for the preparation of the financial statements is the Accounting Act (Journal of Laws of 2016 item 1047 with later amendments). It specifies in particular when and for what period financial statements should be prepared. In what language, in which currency, what elements should be included, what scope of information should be included in each of these elements, and whether the financial statements are subject to mandatory auditing by the auditor before its approval. The complete financial statements consist of the following parts: Introduction to the financial statements; Balance; Capital structure analysis; Profit and Loss Account; Cash flow statement; Additional information and explanations.

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