Ocena przygotowanego przez IASB i FASB projektu sprawozdania finansowego
Evaluation of the IASB/FASB project for the new format of financial statements

Summary/Abstract: The article presents key assumptions of the project for the new format of finan-cial statements prepared by IASB and FASB, followed by discussion of advantages and disadvantages of the proposed solutions. The advantages include the following: 1) the very fact that the two boards worked jointly on this project, 2) enhancing security in the international trade, 3) consistency at the level of each line of each component of financial statements, 4) obligation to disclose comprehensive income. The disadvantages include the following: 1) difficulty in dividing assets, liabilities, incomes, expenses, inflows and outflows between various sections and categories, 2) no guidelines on consolidated financial statements, 3) significant implementation costs of the new solutions.

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