Sprawozdawczość finansowa a oczekiwania interesariuszy
FINANCIAL REPORTING AND SHAREHOLDERS’ EXPECTATIONS (Sprawozdawczość finansowa a oczekiwania interesariuszy)

Summary/Abstract: An assessment of the efficiency of company’s management is created by reporting information. An accounting policy provided by an entity has a big impact on this assessment. A number of alternative solutions, included in the Accounting Act, make an assessment and comparison analysis of different companies difficult. There are some proposals of an extension of the financial reporting. Taking into consideration information needs of potential recipients and their possibility for getting complementary information, a further standardization of the financial reporting and completing it by the below-finance information is needed.

• Details
• Contents