Komunikowanie polityki rachunkowości – nowe trendy
Communication of accounting policy – new trends

Author(s): Marek Masztalerz
Subject(s): Economy, Business Economy / Management, Micro-Economics, Communication studies, Accounting - Business Administration, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: polityka rachunkowości;komunikacja;sprawozdawczość narracyjna;sprawozdanie finansowe;
Summary/Abstract: The purpose of the chapter is to discuss new trends in communicating the accounting policy in entity financial raports. The concept of the “plain language” is presented and different initiatives of national and international accounting organizations aiming at improving the effectiveness of communication in financial reporting, especially in the area of narrative disclosures. The case study of the LPP company for the period 2005–2023 illustrates the scope and forms of communicating the accounting policy in the financial statements.

• Details
• Contents