Pomiar historyczny i prospektywny w świetle zasady wiernego obrazu
HISTORICAL AND PROSPECTIVE MEASUREMENT IN THE LIGHT OF FAIR VIEW PRINCIPLE
Author(s): Waldemar DotkuśSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: MEASUREMENT; VALUATION; REVEALING IN A FINANCIAL STATEMENT
Summary/Abstract: Financial accounting serves as auxiliary in the range of economic information providing. The huge pressure of information recipients on the centres establishing legal norms in the range of creating economic information, makes that annual financial statements, mainly including balance, do not meet the criteria of fair view. The article deals with the implementation of authenticity and clearness of financial statement principle.
Journal: Nauki o Finansach
- Issue Year: 2011
- Issue No: 2 (07)
- Page Range: 166-170
- Page Count: 5
- Language: Polish
