Doskonalenie sprawozdania finansowego jako narzędzia efektywnego nadzoru korporacyjnego
Improvement of the financial statements as a tool for effective corporate governance

Summary/Abstract: The paper is devoted to the problems of the financial statements changes aimed at improving the efficiency of corporate governance. It presents key modifications – both already introduced and proposed – with regard to the form and content of financial statements. In addition, the directions of non-financial (narrative) reports, starting with the Management Commentary and ending with an integrated reporting are presented.

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