Aktywa pieniężne przedmiotem prezentacji i ujawniania w sprawozdaniu finansowym
Presentation and disclosure of monetary assets in financial statements

Summary/Abstract: In the preparation and presentation of financial statements in accordance with Polish practice there appear differences between the information concerning changes in monetary assets as shown in the balance sheet and information about these changes as disclosed in the cash flow statement. This paper discusses these differences and proposes changes intended to eliminate them, within the limits set by legal regulations. The proposed solution postulates expanding the scope of accounting policy choice to include the presentation and disclosure of information about monetary assets in the balance sheet of the entity.

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