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  1. 1 Studia Ekonomiczne

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  1. 1 Grzybek O.

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  1. 1 2014

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Prezentacja danych porównawczych w sprawozdaniach finansowych w procesie kształcenia spółki handlowej

100%
Grzybek O.
Studia Ekonomiczne
|
2014
|
vol. 187
53-70
EN
This article depicts the problem of presentation of comparative information in financial statements prepared in an unusual situation as a change of legal form. In research the financial statements of 253 entities were analyzed. Overall majority of enterprises discloses the comparative data like every accounting period was a financial year. The article shows how to present the comparative information providing useful information to users of financial statements.
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