Zmiany regulacji dotyczących sprawozdania finansowego sporządzanego przez fundacje nieprowadzące działalności gospodarczej – ocena zakresu prezentowanych informacji
Changes in Regulations Concerning the Financial Statements of Foundations Not Performing Business Activity – Evaluation of the Scope of Presented Information

Summary/Abstract: The paper concerns the financial statements of foundations which do not perform business activity. The regulations of this reporting have undergone significant modifications in recent years. The aim of the article is to assess changes in the regulations in the context of the scope of information presented in the foundations’ statements. The article is based on methods such as literature analysis, law analysis and survey. Respondents admitted that Annex 4 to the Accounting Act does not reflect the specificity of the foundations’ activities. In this context, the introduction of the new Annex 6 to the Act, intended for non-governmental organisations seems fully justified. Respondents indicated that the new annex reflects the specificity of foundations’ activity in the most accurate way, while the scope of information presented is the most informative for potential recipients of financial statements.

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