Ujawnianie procesu połączenia jednostek gospodarczych w sprawozdaniu finansowym
Disclosure of business combination

Summary/Abstract: Various interpretation attributed to the meaning of „disclosure” in literature and in International Accounting Standards and International Financial Reporting Standards provided a stimulus for trying to define the meaning of „disclosure” and how it differs from presentation and recognition in financial statements. The article identifies the threefold meaning of the term „disclosure” as: 1) supplementing the information in the balance sheet and/or profit and loss account so as to explain the methods used in measurement, valuation and recognition, i.e. description of accounting policies; 2) supplementing the information in the balance sheet and/or profit and loss account so as to explain its content, scope or character in the form of narrative or quantitative explanatory notes; 3) supplying information about something that has not been included in the balance sheet or the profit and loss account, also in the form of explanatory notes. On the basis of the identified meaning of „disclosure” the scope of disclosures hes been examined, using as an example IFRS 3 „Business Combination”.

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