Statement of accounting policies as a separate component of financial statements

This article is devoted to reflection on accounting policy from the perspective of the user of the financialstatements. Its objective is to present a new formula of disclosures concerning accounting policies, which, according to the author, raises the importance and significance of this element of t...

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Bibliographic Details
Main Author: Ewa Walińska
Format: Article
Language:English
Published: Rada Naukowa SKwP 2016-07-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
Online Access:http://ztr.skwp.pl/gicid/01.3001.0009.2868