Wybrane zagadnienia z zakresu identyfikacji i prezentacji przychodów z działalności zwykłej, inwestycyjnej i finansowej

Abstract

An article undertakes an issue of presentation of income on ordinary, investing and financing activities. There analyzed different possibilities of preparation of income statement depending on different perspectives as well as issues relating to presentation of revenue (gross income on ordinary activities). To verify a stated research hypothesis there made an analysis of some financial statements issued by companies listed on London Stock Exchange.