Prezentacja informacji o założeniach, osądach i szacunkach w sprawozdaniach finansowych – przegląd i ocena rozwiązań stosowanych przez największe spółki giełdowe w Polsce
Journal Title: Studia Prawno-Ekonomiczne - Year 2016, Vol 0, Issue
Abstract
The article presents the results of the research devoted to reporting on accounting estimates, assumptions and discretionary judgements in financial statements by public companies listed on Warsaw Stock Exchange. The aim of the research was the analysis of the scope and content of disclosures in consolidated annual reports. The analysis included the place of presentation of information, the contents of the preliminary information on the estimates and judgments and the scope and quality of the presented information on identified areas of judgments and estimates in the financial statements. The results of the research indicate that all financial reports included information on the estimates and judgments made for the purpose of the their preparation. Companies present a very general and similar preliminary information on estimates and judgments. Similar areas are considered particularly subject to judgments and estimates by the majority of companies, however, they presented in more detail by some companies than the others. Descriptions of the identified areas of judgments and estimates presented by the company are diverse – both in terms of scope and quality.
Authors and Affiliations
Katarzyna Klimczak
Keywords
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- EP ID EP185716
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