Scope of information indicated in financial statement referred to in article 45 act for small entities which use simplifies referring to the financial statement
Statement Structure:
- Financial statement header
- Introduction to financial statement
- Balance (Assets, Liabilities)
- Profits and loss account
- calculative variant
- comparative variant
- Collation of changes in own (fund) capital
- Cash flow account
- direct method
- indirect method
- Additional information and explanations
- Settlement of difference between taxation basis income tax and gross financial result (profit, loss)
Remarks:
- Statement available in two variants:
- in PLN
- in thousands
- Available structures, choose between:
- in accordance with Annex no. 5 for accounting Act
- in accordance with Annex no. 1 for accounting Act, that contains information in scope no less than in annex no. 5 for accounting act
- Profits and loss account, choose between:
- calculation variant
- comparative variant
- Cash flow account, choose between:
- direct method
- indirect method
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Translated by Stanisław Anioła