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