1060440138

Użyteczność informacji zawartych w sprawozdaniu finansowym ...    185

Usefulness of the information contained in the financial statement - accountants ethics aspect (Summary)

The issue of usefulness of the information contained in the financial statement, is brought up in the article. Qualitative requirements of the financial statement has been described. The article indicates the role of ethical principles in the accounting and shows its influence on the usefulness of the financial statement’s information.