Specyficzne uwarunkowania sprawozdawczości finansowej stowarzyszeń
Specific Conditions of Financial Reporting of Associations

Summary/Abstract: The main source of financial information about the activities of the entities is financialreporting. A feature of the information disclosed in the reports, which are prepared in accordancewith the provisions of accounting law, is credibility. In order to ensure it, and given the need tomaintain comparability recognized in the statements of similar entities, it is necessary to havedetermined the scope and uniform rules for the preparation of the financial statements.The specificity of the activities of associations, their differences of economic and financial standingin relation to the business, bring the need to adapt the scope of information disclosed in the financialstatements of these entities. The article included a discussion of changes in the financial reportingof associations.

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