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Warianty tytułu
Essence and the cognitive value of the consolidated financial statement
Języki publikacji
Abstrakty
They were taken from the change to joining of the European Union of Poland by virtue both in the act on accountancy as well as in international accounting standards which are obligatory from 2005 to make the year for obliged companies of annual financial statements. The attempt at showing significance in the very synthetic way and importance were taken up in the above-mentioned article, for companies, but also and of surrounding him, consolidated financial statements. Thanks to binding international standards, Polish companies' reports became more credible for European Union states, but also to compare Polish reporting to reporting of foreign companies more easily thanks to it.
Słowa kluczowe
Czasopismo
Rocznik
Tom
Strony
283--290
Opis fizyczny
tab.
Twórcy
autor
- Uniwersytet Szczeciński, Wydział Nauk Ekonomicznych i Zarządzania, Instytut Ekonomiki i Organizacji Przedsiębiorstw, Zakład Analizy Ekonomicznej, ul. Mickiewicza 64, 71-101 Szczecin, olagasi@uoo.univ.szczecin.pl
Bibliografia
Typ dokumentu
Bibliografia
Identyfikator YADDA
bwmeta1.element.baztech-article-BUS6-0002-0046