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2010 | 2010(56(112)) | 267-282
Article title

Balance sheet – proposals for a new reporting formula

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EN
This article offers reflections on the new formula of the balance sheet, now widelydiscussed by the accounting community. Three variants of the balance sheet arepresented: the one currently in force under IAS No. 1, the version proposed by theIASB /FASB and the formula proposed by the author, which is a modification of theIASB/FASB proposal. Attempt was made to study all the proposals and to answerthe question whether and to what extent the change in the balance sheet structureconsisting in classification of assets/liabilities and equity according to type of activitywill contribute to enhancing its transparency. The article makes use of literaturestudies and analysis of balance sheets of Polish public companies published in2006–2008.
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Publication order reference
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bwmeta1.element.ceon.element-c210354b-1dd7-32a9-8574-287f89d98049
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