Forms of balance sheet presentation
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The purpose of the article is analysis of the forms of balance sheet presentation. A hypothesiswas formed in the paper that the purpose of keeping accounts is not only to provideinformation about the level of a resource or a process, but also to explain the reasons forsuch a level. In order to verify the hypothesis some issues were considered relating to:- classification of forms of assets and liabilities presentation,- presentation of assets and liabilities according to the International Financial ReportingStandards,- examples of balance sheet presentation for miscellaneous purposes.
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