Bilans na miarę XXI wieku – w kierunku sprawozdawczości kreatywnej, czy doktryn bilansowych – artykuł dyskusyjny
Balance sheet in 21st century – moving towards creative financial reporting or to balance sheet theories? Opening the discussion.

Summary/Abstract: Creative financial reporting emerged a result of challenges facing accounting in the process of globalization. It has made it necessary to develop a new structure of the balance sheet based on the achievements of balance sheet theories which would fulfill information needs of present shareholders as well as investors (the future shareholders).

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