Balance sheet – proposals for a new reporting formula

• Authors: Walińska, Ewa

Abstracts

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.

Keywords

EN

bilans; balance sheet; IASB; FASB

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(56(112))
• Pages: 267-282

Contributors

author

Walińska, Ewa