Chosen aspects of the financial statements comparability Cover Image

Wybrane aspekty porównywalności sprawozdań finansowych
Chosen aspects of the financial statements comparability

Author(s): Jolanta Chluska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial statement; financial statement comparability; accounting policy

Summary/Abstract: Financial statements information should be reliable and correct. One of the features required in the reporting is the comparability of all financial statements elements. A company is obliged to ensure the comparability of reports, especially in case of a change of law or an individual decision to change the accounting policy.

  • Issue Year: 2013
  • Issue No: 314
  • Page Range: 11-20
  • Page Count: 10
  • Language: Polish