Management Commentary jako nowe źródło informacji o działalności jednostki gospodarczej
Management Commentary as a new source of information about a business entity's operations

Summary/Abstract: This study compares the guidelines for preparing financial statements on activities of business entities in Polish regulations and in IFRS. The article also addresses the practical aspects of financial reporting, and discusses the new standard Management Commentary, presenting the advantages of its application with respect to fulfilling the information needs of management and other users of accounting infor-mation.

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