A proposal for modification of the natural classification format of the profit and loss account

• Authors: Górski, Arkadiusz , Parkitna, Agnieszka

Abstracts

EN

The profit and loss account, besides the balance sheet, is one of the basic financial statements. Revenues from sales and similar items as well as changes in stocks of goods and work-in-progress in the natural classification variant of the profit and loss account are rather ambiguous items, thus causing considerable difficulty in proper understanding of the financial results. The authors propose a modification of this financial statement, which would eliminate such problems.

Keywords

EN

rachunek zysków i strat; wariant porównawczy; profit and loss account

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(57(113))
• Pages: 29-40

Contributors

author

Górski, Arkadiusz

author

Parkitna, Agnieszka