IFRS

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Fair value
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Wartość godziwa
International Reporting Standards
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IFRS
stakeholders, shareholders
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interesariusze
tax offices tax authorities
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urzędy skarbowe
International Accounting Standards
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IAS
widespread, prevalent
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rozpowszechniony
created and amended
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stworzone i dostosowywane
take a look at the scope of
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spójrz na zakres
1) the statement of financial position, 2) statement of comprehensive income, 3) statement of changes in equity
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3 podstawowe sprawozdania finansowe
good grounding
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dobre podstawy
an unenviable job
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praca nie do pozazdroszczenia
International Accounting Standards Board
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IASB
International Accounting standards Committee
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IASC
listed companies (stock exchange)
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notowane spółki (giełda)
in 2002 EU adopted legislation that requires listed companies to apply IFRS in their consolidated financial statements
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kiedy IFRS zostały zaadoptowane w EU?
has a clearly defined purpose, has a clear objective in mind
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ma jasno określony cel
conceptual framework
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ramy koncepcyjne
to converge national accounting standards to IFRS
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dostosować krajowe standardy rachunkowości do IFRS
the company reports under IFRS
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firma raportuje zgodnie IFRS
The structure of international financial reporting is / is not exactly straightforward
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Struktura międzynarodowej sprawozdawczości finansowej jest/nie jest do końca prosta
The conceptual framework sets out certain characteristics
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ramy koncepcyjne określają pewne cechy
Fundamental qualitative characteristics
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Podstawowe cechy jakościowe
Relevant: the information is capable of making a difference in the desisions
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Istotność - informacja ma wpływ na decycje
faithful in its presentation, the information is complete, neutral and error-free.
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wierna w prezentacji, informacja jest kompletna, neutralna i wolna od błędów.
Enhancing qualitative characteristics
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Poprawa cech jakościowych
includes materiality
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obejmuje istotność
that it outlines
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określa, zarysowuje
entity assesses
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podmiot ocenia
carry on
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prowadzić, realizować, kontynuować

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