Użyteczność decyzyjna informacji dodatkowej - wybrane problemy
The usefulness of the notes in the decision- making process- selected problems

Summary/Abstract: The notes are an integral and descriptive part of the financial statements. The purpose of the notes is to enhance the information content of financial statements. The notes may often contain information important for the financial statement users for the decision making. Nowadays, the financial statements users' need for information arc changing. They need efficient and relevant to decisions information presented out of main financial statement. The article presents selected problems concerned utility of notes in the decision making process. Purpose - the main purpose of this article is to assess the usefulness of the notes in the decision-making process. Design/methodology/approach - study of literature and an analysis of the accounting regulation, mainly IAS No 1. Finding - identification and description of the data disclosed in the notes, which may affect decisions made by the users of the financial statements. Originality/value - is not a new approach.

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