Raporty rady nadzorczej jako uzupełnienie raportów biznesowych – zarys koncepcji
Streszczenie
The aim of the article is to present the concept of modern business reports. The article presents a proposal of Management Commentary prepared by IASB and the concept of corporate reporting chain. In article was explained the tasks of supervisory board in related to the above concept. Authors mainly proposed extension of modern business report on reports prepared by supervisory board.