Zmiany w ustawie o rachunkowości - wybrane zagadnienia dotyczące sprawozdawczości finansowej oraz próba oceny wywiązywania się podmiotów z nowego obowiązku sprawozdawczego
Amendment of Accounting Act – Selected Financial Reporting Issues and Assessment of Compliance with the New Reporting Requirements

Summary/Abstract: The article describes amendments to the Accounting Act due to the implementation of the European Parliament and Council Directive 2013/34/EU. It focuses on changes in financial reporting concerning reporting requirements and the introduction of a new division of links between entities. Research was done into whether entities meet the new reporting obligation. The results show that most of the entities have adjusted to the new regulations, with the greatest impact being seen in the income statement.

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