Bilans w nowej formule sprawozdawczej IASB/FASB – w kierunku ograniczenia polityki prezentacji informacji

Abstract

The current financial reporting model is subject to constant change. The new formula devel- oped by the IASB and FASB assumes that the financial statement should form a coherent picture of business and introduces a number of changes to the disclosures in the elements of financial statements. In this paper the problem of information presentation in the balance sheet, which is the foun- dation of the reporting model is presented. Based on the analysis of the current IAS 1 “Presenta- tion of Financial Statements” and proposed standard, which is the result of joint work of the IASB and the FASB on a new formula for financial statements it was concluded that changes in the structure and form of the balance sheet are heading towards limiting the presentation of informa- tion in this statement. This conclusion was drawn by analysing the balance of the items required by IAS 1 and the compulsory items suggested by the IASB/FASB project.