Bilans – propozycje nowej formuły sprawozdawczej
Balance sheet – proposals for a new reporting formula

Summary/Abstract: This article offers reflections on the new formula of the balance sheet, now widely discussed by the accounting community. Three variants of the balance sheet are presented: the one currently in force under IAS No. 1, the version proposed by the IASB /FASB and the formula proposed by the author, which is a modification of the IASB/FASB proposal. Attempt was made to study all the proposals and to answer the question whether and to what extent the change in the balance sheet structure consisting in classification of assets/liabilities and equity according to type of activity will contribute to enhancing its transparency. The article makes use of literature studies and analysis of balance sheets of Polish public companies published in 2006–2008.

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