Scope of information indicated in a financial statement as referred to in article 45 act for small entities which are using simplifications which is referring to financial statement
Statement Structure:
- Financial statement header
- Introduction to finanacial statement
- Balance (Assets, Liabilities)
- Capital adequacy ratio
- Off-balance commitments: granted and received
- Collation of changes in cash’s own found
- Cash flow account
- direct method
- indirect method
- Additional information and explains
- Settlement of the difference between basis for taxation of income tax and 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