Disclosure and presentation of information reporting - analysis of the Board's report
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
Report on the activities during the financial year are self-made by the management staff, while being, at the same time the purpose of this report is to disclosure and presentation of information, both financial and non-financial. Recognition and reporting of information in the reporting on the activi-ties of the Board during the financial year, although according to the regulations the possibility of manipulation information, the disclosure of inaccurate. This ability to create financial situation - the choice of the information that is useful for management. Disclosure unreliable - that the disclosure of information that do not have the characteristics of neutrality, these are the dilemmas of the financial statements, which "exposes" the current financial crisis, owls.
Authors and Affiliations
Andrzej Tokarski , Maciej Tokarski
Keywords
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