Model biznesu w świetle Założeń koncepcyjnych sprawozdawczości finansowej z 2018 roku
The business model in the light of the Conceptual framework for financial reporting of 2018

Summary/Abstract: Purpose: The purpose of the article is to indicate the possible impact of the business model on financial statements in the light of the Conceptual Framework for Financial Reporting (CF) of 2018.Methodology/approach: The current state is presented (the basis were CF of 2018), and value judgments are formulated regarding the considerations contained in the article.Findings: The business model has a limited influence on the scope of information included in financial statements. Measurement (and the associated choice of accounting policies) and the presentation and disclosure of information are areas of financial reporting in which the business model may apply.Originality/value: The attempt to indicate that the business model – although not directly – has an impact on some of the principles set out in the thoroughly rebuilt and hitherto unexplored CF.

• Details
• Contents