The business model in the light of the Conceptual framework for financial reporting of 2018

Purpose: The purpose of the article is to indicate the possible impact of the business mod-el on financial statements in the light of the Conceptual Framework for Financial Report-ing (CF) of 2018. Methodology/approach: The current state is presented (the basis were CF of 2018), and value judgments...

Full description

Bibliographic Details

Published in:	Zeszyty Teoretyczne Rachunkowości
Main Author:	Mariusz Karwowski
Format:	Article
Language:	English
Published:	Rada Naukowa SKwP 2021-04-01
Subjects:	business model financial statement Conceptual framework for financial reporting IFRS
Online Access:	http://ztr.skwp.pl/gicid/01.3001.0014.8349