Sprawozdanie z polityki rachunkowości jako odrębny składnik sprawozdania finansowego
Statement of accounting policies as a separate component of financial statements

Summary/Abstract: This article is devoted to reflection on accounting policy from the perspective of the user of the financial statements. Its objective is to present a new formula of disclosures concerning accounting policies, which, according to the author, raises the importance and significance of this element of the accounting system. The article presents the essence of accounting policy and its place in the financial statements in the light of applicable accounting law and relevant practices of the largest public companies listed on the Stock Exchange in Warsaw. The discussion leads to a proposal for the disclosure of accounting policies as a separate component of the financial statements – statement of accounting policies.

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