Qualitative features of financial statement Cover Image

Cechy jakościowe sprawozdania finansowego jednostek gospodarczych
Qualitative features of financial statement

Author(s): Małgorzata Rówińska
Subject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: financial statement; qualitative features; usefulness

Summary/Abstract: The purpose of article is to present features of financial statement against a background of purpose of financial reporting. It carry analysis of qualitative features on base of accounting regulations (IFRS, Conceptual Framework). To be useful for their decision-making purpose, accounting users require a several at- tributes for financial statement. The most important qualitative feature is reliability of information. There is fundamental features usefulness and faithful presentation of information.

  • Issue Year: 2013
  • Issue No: 58
  • Page Range: 375-382
  • Page Count: 8
  • Language: Polish