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commencer à apprendre
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International Reporting Standards commencer à apprendre
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stakeholders, shareholders commencer à apprendre
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tax offices tax authorities commencer à apprendre
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International Accounting Standards commencer à apprendre
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commencer à apprendre
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commencer à apprendre
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stworzone i dostosowywane
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take a look at the scope of commencer à apprendre
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1) the statement of financial position, 2) statement of comprehensive income, 3) statement of changes in equity commencer à apprendre
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3 podstawowe sprawozdania finansowe
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commencer à apprendre
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commencer à apprendre
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praca nie do pozazdroszczenia
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International Accounting Standards Board commencer à apprendre
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International Accounting standards Committee commencer à apprendre
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listed companies (stock exchange) commencer à apprendre
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in 2002 EU adopted legislation that requires listed companies to apply IFRS in their consolidated financial statements commencer à apprendre
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kiedy IFRS zostały zaadoptowane w EU?
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has a clearly defined purpose, has a clear objective in mind commencer à apprendre
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commencer à apprendre
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to converge national accounting standards to IFRS commencer à apprendre
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dostosować krajowe standardy rachunkowości do IFRS
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the company reports under IFRS commencer à apprendre
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firma raportuje zgodnie IFRS
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The structure of international financial reporting is / is not exactly straightforward commencer à apprendre
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Struktura międzynarodowej sprawozdawczości finansowej jest/nie jest do końca prosta
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The conceptual framework sets out certain characteristics commencer à apprendre
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ramy koncepcyjne określają pewne cechy
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Fundamental qualitative characteristics commencer à apprendre
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Podstawowe cechy jakościowe
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Relevant: the information is capable of making a difference in the desisions commencer à apprendre
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Istotność - informacja ma wpływ na decycje
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faithful in its presentation, the information is complete, neutral and error-free. commencer à apprendre
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wierna w prezentacji, informacja jest kompletna, neutralna i wolna od błędów.
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Enhancing qualitative characteristics commencer à apprendre
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Poprawa cech jakościowych
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commencer à apprendre
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commencer à apprendre
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commencer à apprendre
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commencer à apprendre
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prowadzić, realizować, kontynuować
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