Zróżnicowana informacja o dochodach spółki w zależności od stosowanych standardów sprawozdawczości finansowej

• Authors: Buk, Halina

Title variants

PL

Differentiated Information about Company Income According the Used Financial Statement Standards

Abstracts

EN

European Union applied radical changes in financial statements. The article gives attention to construction and presenting of the information in the statement of comprehensive income. For example of two stock exchange companies, which use IFRS, was draw a comparison about scope of information, in the light Polish law act of accounting. In the article proved, that there are radical differences in the construction of the statement of comprehensive income, and in the account similar titles of income and costs.

Keywords

EN

financial statement; comprehensive income; IFRS

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2013
• Volume: 278

Dates

published

2013

Contributors

author

Buk, Halina

other

Wyższa Szkoła Bankowa w Poznaniu

Identifiers

URI

http://hdl.handle.net/11089/5564