Financial statement of insurance company vs. International Standards of Financial Reporting in the light of changes Cover Image

Sprawozdanie finansowe zakładu ubezpieczeń a Międzynarodowe Standardy Sprawozdawczości Finansowej w świetle wprowadzanych zmian
Financial statement of insurance company vs. International Standards of Financial Reporting in the light of changes

Author(s): Ewa Spigarska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial statetment; accounting policy

Summary/Abstract: preparers financial statements. may choose the most relevant treatment of their business. Changes in accounting policy should be only made if they are required by a standard or interpretation, or if the change results in the financial statements providing reliable and more relevant information.

  • Issue Year: 2011
  • Issue No: 228
  • Page Range: 445-453
  • Page Count: 9
  • Language: Polish