Zmiany w zakresie i formie prezentacji sprawozdania finansowego według międzynarodowych regulacji

Abstract

This article outlines the evolution of the scope and form of financial statement presentation in the light of IAS 1. There has been conducted an analysis of each version of IAS 1 (together with other documents issued by IASB) since 1997. The changes of IAS 1 in 1997, 2003 and 2007 are considered to be “milestones” and have been highlighted in the article. The assumptions of new Financial Statement Presentation Project (held jointly by IASB and FASB, and issued firstly in 2008, then in 2010) have been also summarized in the article. This proposal seems to alter the structure of components of financial statement significantly. The reason for such a significant change is an attempt to present financial information in a more cohesive way, that should be of great usefulness for its users.