Znaczenie danych niefinansowych dla odbiorców sprawozdania finansowego
Importance of Non-Financial Data for Users of Financial Statements

Summary/Abstract: In recent years, the role of information in accounting has been growing. The current trend of accounting shows many new assumptions that have been made with a view to providing precise information for financial markets. Presented information, both financial and nonfinancial,is very important to a wide range of users of financial statements. It also has a big impact on their decisions. The purpose of the article is to reveal the benefits of disclosing non-financial information contained in financial statements for entities that present suchinformation and to show the importance of non-financial information for decisions made by managers, investors and other stakeholders. The research methods adopted in the article are based on literature studies, a review of legal acts, the application of the method of comparisonand inference.

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