Ujawnianie informacji prospektywnych w rocznych raportach jednostek gospodarczych
Disclosure of Prospective Information in Annual Reports of Business Entities

Summary/Abstract: The main objective of the paper is to present the scope and significance of prospective economic information, which should be presented in an annual report, mandatoryfor business entities. The report will specify prospective information that should be disclosed by business entities in mandatory reports and optional at the discretion of the management. The considerations presented in the article and the indicated disclosure of prospective information are of significant importance for the stakeholders of business entities’during the decision-making process. The research methodology used in the paper includes critical analysis of literature and regulations regarding accounting and reporting, methods of deduction and induction as well as logical reasoning.

• Details
• Contents