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Istota i wartość poznawcza skonsolidowanego sprawozdania finansowego

Gąsiąr-Żarska A.

Zeszyty Naukowe. Prace Instytutu Ekonomiki i Organizacji Przedsiębiorstw / Uniwersytet Szczeciński

2006

Nr 47

283--290

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.