Współczesne kierunki modelowania raportów finansowych na przykładzie wybranych modyfikacji bilansu i rachunku przepływów pieniężnych
Contemporary trends in financial statements modeling – the case of some balance sheet and cash flow statement modifications

Summary/Abstract: In the age of globalization and harmonization of accounting rules, financial reporting, evolving in the direction of business reporting, is changing its face once again trying to adapt to the users’ need for information. Re-defining of the financial reporting model and changes of its structure and scope are determined by the changes in information needs of financial statements users. The new approach to the scope and structure of business report entails the coming into existence of new solutions of presenting information and new financial reporting models. The article presents attempts at modeling of balance sheet and cash flow statement as an example of contemporary trends in financial reporting development.

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