Model sprawozdawczości finansowej według projektu IASB i FASB
The model of financial reporting according to the project of the IASB and FASB

Summary/Abstract: The rules of recognition, valuation of resources and flows as well as their classification and presentation have been and will be an important issue in accounting. Accounting tries to meet the increasing informational needs, which results in the change of the scope, methods of preparing and the form of financial statements. The purpose of the paper is to present the elements of the financial reporting model according to projects of the IASB (International Accounting Standards Board) and the FASB (Financial Accounting Standards Board).

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