Etyka w rachunkowości a jakość sprawozdań finansowych
Accounting ethics vs. financial reporting quality

Summary/Abstract: A financial statement represents the basic source of information about the situation of enterprise finance and its assets. On this basis both internal and external users of financial statements make decisions regarding investments, transactions or credits and therefore the quality of information presented in such statements is crucial. Financial statements should be prepared in line with accounting rules so that they truly reflect the actual situation of an enterprise. However, in order to accomplish this goal it is not enough to comply with the accounting rules and the law. Professional ethics of people working in accounting is becoming more and more important. Meeting ethical principles constitutes the condition underlying adequate quality of information presented in a financial statement.

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