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6 | Przykładowe sprawozdanie finansowe

ew standard or interpretatior

suld be morę appropriatr n of accounting policies

financial The entity i IAS 8

Additional linę items, headings and subtotals are presented separately in tf financial position when such presentation is relevant to an understanding o position. The judgement used is based on an assessment of the naturę ani assets. the function of assets within the entity. as well as the amounts. na liabilities. Additional linę items may include, for example, „other assets" fo prepayments.

) statement of the entity's financial liquidity of the jre and timing of the inclusion of

IAS 1 does not prescri items are included wh such that separate pre

amended according tc

rhich ar

, naturę or function of of an entity‘s financial pc

antity pr

id following a change in accounting policy, the correction of

in every circumstance. This

In these illustratiue financial statements we have presented current and non-current assets, and current and non-current liabilities as separate classifications in the statement of financial position. An entity may present its assets and liabilities broadly in order of liquidity if such presentation provides reliable and morę relevant information. Whichever method of presentation is adopted, for each asset and liability linę item that combines amounts expected to be recovered or settled within (1) no morę than 12 months after the reporting period, and (2) morę than 12 months after the end of the reporting period, an entity discloses in the notes the amount expected to be recovered or settled after morę than 12 months.

See explanatory notę 4 on page 8.