The use of financial and non-financial information from general purpose financial reports by tax advisers in Poland
The use of financial and non-financial information from general purpose financial reports by tax advisers in Poland

Author(s): Justyna Łapińska, Grażyna Voss, Robert Huterski, Agnieszka Anna Huterska
Subject(s): Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Masarykova univerzita nakladatelství
Keywords: financial reporting; financial statements; tax advisers; IFRS;
Summary/Abstract: General purpose financial statements play an important role as an indispensable source of information when making business decisions by stakeholders, in particular by management. The article presents the results of a survey conducted in the first quarters of 2017 and 2018 among Polish tax advisers providing legal services in business units classified as large business entities. The purpose of the article is to indicate the scope of financial and non-financial information used by specific stakeholders - tax advisers in the decision making process, in particular tax decisions. The research methods used in the article are the analysis of national and international legal regulations concerning financial statements and survey research, carried out among users of financial reports - financial advisers providing legal and tax services for companies.

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