Scope of information indicated in financial statement referred in Minister of Finance regulation, on the detail rules of drawn up by entities other than banks, insurance associations and reinsurance establishments of consolidated financial statements of capital groups
Statement Structure:
- Financial statement header
- Introduction to financial statement
- Balance (Assets, Liabilities)
- Account of profits and loss
- Collation of changes in own (fund) capital
- Cash flow account
- direct method
- indirect method
- Consolidated financial statement’s additional information and explanations
- entity name
- Settlement of a difference between basis for taxation of income tax and a gross financial result (profit, loss)
Remarks:
- Statement available in two variants
- in PLN
- in the thousands
- Cash flow account, choose between:
- direct method
- indirect method
If you need more information, contact us
Translated by Stanisław Anioła