Relevance of reporting information  Cover Image

Relewantność informacji sprawozdawczych
Relevance of reporting information

Author(s): Magdalena Giedroyć
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: relevance of information; qualitative characteristics of financial statements

Summary/Abstract: The purpose of this article is to present the importance of relevance of reporting information and its relationship to its reliability. The author emphasizes that in order to maintan the relevance and traditionally understood reliability of financial information, parallel reporting about the capital both in terms of ex post and ex ante evaluation is needed.

  • Issue Year: 2015
  • Issue No: 390
  • Page Range: 114-122
  • Page Count: 9